中文摘要：

事业单位养老保险制度改革的核心是建立与企业养老保险框架相互衔接的制度，养老金替代率水平是决定改革成败的关键。论文通过构建保险精算模型，在给定条件下，模拟测算了视同缴费水平、过渡性养老金调节系数和退休年龄等对基本养老保险替代率的影响。结果表明，在现有政策框架下，高收入人群的养老金替代率明显偏低，而低收入者的养老金替代率又过高，其中代表性参保人的养老金替代率仅为73％，而低收入者的替代率可能高达156％。因此，适当提高视同缴费水平，合理设定过渡性养老金，适当延长退休年龄和建立多渠道的养老保险补充渠道，是我国事业单位养老社会化的关键。

英文摘要：

The level of the pension replacement rate is the key to the reform of public institutions. By considering the given conditions, this paper employs an actuarial model to analyze China＇s Public institutions pension system. The optimal replacement rate depends on the level of same as to pay,pension adjustment rate and the age of retirement. It is found that the pension replacement rate is obviously lower in high-income groups, and the replacement rate in low-income groups is too high. Under the framework of current policy, representative Employees gets at the rate of 73 % in pension replacement rate, while those with low income replacement rate may be as high 156%. Thus, the level of same as to pay should be based on its own wages, and pension adjustment factor should not be high,either. Instead, and a multi-channel for supplementary pension insurance should be established.