本文对云南省开远市新型农村和城镇居民社会养老保险实施办法的制度替代率进行精算，得出了此试行办法替代率偏低的结论，在不改变政府补贴政策的情况下，为更好地保障参保人老年后的基本生活，建议改革固定金额缴费办法，使其与上年度城乡居民人均收入水平挂钩且实行按比例缴费。%The article had an analysis on the substitution rate of the new rural pension insurance, and deduced that it is low rate under the trial approach. Without changing the subsidy policy, we propose reform of fixed amount payment methods for the better living of the aged.
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