Abstract:

Analyzing the replacement rate of individual accounts pension under the different ways of pay and pension payment，the results show that actuarial mode of new rural social old-age insurance is more scientific and reasonable taking according to proportion of income payment and variable amounts of regular payment of pension. While the guidance of new rural social old-age insurance does a regulation of individual account quota payment，the insured person choose the payment level according to the national set standards，the month pension standard is that individual account stores all is divided by 139.Therefore，We should adjust pay grade timely on the basis of rural per capita net income under maintaining the continuity of policies and do a ransition to proportion of income payment and variable amounts of regular payment of pension . when conditions are ripe.