我国现行的养老保险制度实行的是部分积累制,但实际上却陷入了现收现付制。如果实行现收现付制,农村养老保险制度是否具有可持续性?本文基于精算平衡的原则,通过对现收现付制下个人缴费及政府补贴能力的测算,来说明政府财政和个人是否有相应的支付能力来保证农村养老保险制度的可持续性。 The current system of endowment insurance in our country is a partial accrual system, but in reality it is caught in the pay-as-you-go system. If the pay-as-you-go system is adopted, is the rural pension insurance system sustainable? Based on the principle of actuarial balance, this paper shows whether the government finances and individuals have the ability to calculate the individual payment and government subsidy under the pay-as-you-go system The corresponding ability to pay to ensure the sustainability of rural pension insurance system.