统筹养老金制度是养老保险制度中一个重要而敏感的话题。本文在《社会保险法》的背景下,讨论该法在制定统筹养老金收支方面的不足,认为应从法律层面将缴纳与领取统筹养老金标准统一,并在此基础上将公共财政补贴投向统筹缺口部分。本文论证了问题成因,提出了自己的观点和建议,旨在法律层面完善制度设计,实现基本养老保险制度健康发展。 Co-ordinating the pension system is an important and sensitive topic in the pension insurance system. Under the background of “Social Insurance Law”, this article discusses the deficiencies of the law in formulating the overall pension income and expenditure, and thinks that the standard of paying and receiving unified pension should be unified from the legal aspect, and on this basis, the public financial subsidy should be put in the overall gap section. This article argues the causes of the problems and puts forward my own opinions and suggestions aimed at perfecting the system design in law and realizing the healthy development of the basic pension insurance system.