本文基于终生收入法构建基础养老金的精算模型，通过测算净收益额与净收益率发现：我国现行养老保险制度能够调节不同所有制企业之间的收入分配差距，公平差异化的工资增长率有利于强化正向收入再分配效应；但现行缴费机制的“累退性”弱化了养老保险的再分配功能，甚至可能导致逆向调节效应；基本不存在地区之间的收入再分配；工资增长率和养老金待遇调整比例越高，受益企业越多且受益程度越大，代际再分配效应越强；如果利率大于养老金增长率，参保者都将遭受损失，对高收入企业尤为不利。%Based on the lifetime method , a basic pension actuarial model is constructed and used to measure net income . The outcomes show that the current pension system can regulate the income distribution gap among different ownership enter -prises, and fair and differentiated wage growth is beneficial to strengthening its positive effect .However, the regressive mecha-nism in the system increases the burden of private enterprises , thus weakens the redistribution effect , and could even result in its reverse regulation effect .It is also found that there is no income redistribution across regions;if the wage growth rate and the proportion of pension adjustment are higher , the degree of benefits is greater;but if the interest rate is greater than the pro-portion of pension growth , all employees who participate in old-age insurance will suffer loss .And if the average wage is high-er, the loss will be greater .
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