关键词: 城乡居民基础养老金, 最低标准, 调整机制, 中央财政支出

Abstract: Since the establishment of the pension scheme for urban and rural residents, there has never been a clear and regular adjustment mechanism for the minimum standard of the basic pension, there are some problems that can not guarantee the basic living needs of the urban and rural residents, and can not play the role of the old-age insurance in regulating the distribution of social income. Based on this, this study designed the adjustment plan according to the two principles of bottom line fairness and sustainability, using the three parameters of consumer price index, growth rate of pension scheme for urban employees and growth rate of rural residents per capita disposable income, to estimate the adjustment factor, it was concluded that the basic pension minimum standard could provide relatively high security level for the old-age residents according to the adjustment plan of “the consumer price index + the growth rate of pension scheme for urban employees×30% + the growth rate of rural residents per capita disposable income×50%”, and the central finance is fully able to afford and feasible. Finally, it puts forward policy suggestion on clarifying the basic principles of treatment adjustment and reasonably positioning of the government's financial supply responsibility.

Key words: basic pension for urban and rural residents, minimum pension, adjustment mechanism, central financial expenditure