目前,新农保制度的“基础养老金”实为“无差别”普惠制养老金,它偏离农村老年人劳动年龄、居住区域及基本生活需求的实际。应坚持“全覆盖、有梯度、分层次”原则,以“梯度”普惠制养老金取代“无差别”普惠制养老金,从而为不同年龄、不同区域的农民提供切实的晚年保障。在此基础上,完善自愿性个人账户,使其成为“梯度”普惠制养老金的有力补充。 At present, the “basic pension” of the new rural social security system is in fact a “non-differentiated” GSP pension, which deviates from the actual conditions of the rural elderly in terms of working age, living area and basic living needs. We should adhere to the principle of “full coverage, gradient and hierarchical structure” and replace “no difference ” GSP benefits with “gradient ” GSP for farmers of different ages and regions Practical old age security. On this basis, the improvement of voluntary personal accounts will make it a powerful complement to the “gradient” GSP pension system.