城乡收入水平差异的存在,使得城乡基本养老保险的待遇水平存在一定的差距。文章运用保险精算的方法,从目标替代率角度对城镇职工基本养老保险制度和广东新型农村社会养老保险制度中“新人”的待遇水平进行测算对比。结果显示城乡基本养老保险的待遇水平差距较大,并由此探究其原因和影响,以期为养老保险制度的改进提供参考。 The existence of urban-rural income level differences, making the level of treatment of basic old-age insurance in urban and rural areas there is a certain gap. The article uses insurance actuarial method to compare and contrast the treatment level of “newcomer” in urban basic pension insurance system and new rural social pension insurance system in Guangdong from the perspective of target replacement rate. The results show that the level of the treatment of basic old-age insurance in urban and rural areas is quite different, and the reason and influence are explored in order to provide reference for the improvement of pension insurance system.