基于新型农村社会养老保险的基础养老金支出和个人帐户支出精算模型,对新型农村社会养老保险制度的偿付能力进行分析,确定国家和地方财政对养老保险基金的投入增长比例,指出对个人账户要制定更加有弹性的缴费方式,并且提出一系列辅助对策及措施,确保农村养老保险基金的偿付能力.%Based on the actuarial model of the fundamental annuities and individual account expenses defray, the paper analyzes the solvency of the new-type rural social endowment insurance system, specifically determines the growth rate of the state and local financial investment to the endowment insurance fund, points out that the individual account should formulate more flexible paying ways, at last puts forward a series of auxiliary countermeasures and measures, in order to ensure the solvency of rural endowment insurance fund .
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