社会保障迈入以统筹城乡为目标全面发展的新时期,“统一”是个重大的命题。它既是克服制度碎片化和管理分散化的良策,也是实现公平、正义、普惠共享价值理念的途径。然而,为了统一,不顾客观存在又很难消除的差异,硬性作出简单划一的标准,这不足取;为 In the new era in which social security has been moving toward the goal of overall planning of urban and rural areas, “unification” is a major proposition. It is not only a good strategy to overcome the fragmentation of the system and the decentralization of management, but also a way to realize the concept of fairness, justice and inclusiveness. However, for the sake of reunification, it is not sufficient to rigidly set a simple standard without regard to the objective and difficult to eliminate differences;