养老保险缴费率一元化及适度水平，是解决缴费差异化进而实现养老保险收支平衡的重要因素，也是全国统筹中急需解决的关键问题。本课题从人口老龄化背景下养老保险缴费率一元化及其适度水平长远目标出发，研究养老保险缴费从差异化逐步过渡到一元化的理论框架，以及缴费中长期承受力，缴费与给付的资金平衡，缴费率一元化以及缴费基数三元化实施阶段和收入再分配效应，缴费率适度性检验及其相关对策等。研究方法创新提出以老年人口系数和生存系数为主因素的养老保险一元化缴费率数理模型，并重点研究养老保险缴费供给能力与代际需求联动，养老保险缴费率与劳动生产要素分配系数联动，养老保险缴费率与老年人口系数和生存系数联动，以及与抚养比、遵缴率、替代率、覆盖率等要素联动，为实现养老保险供求中长期平衡，为完善全国城乡统筹养老保险体系提供理论和实践方案。

The unification of optimum Premium Rate of Pension Insurance is the important factor to resolve payment differences so as to realize the balance of payments in the pension insurance, and also be the key problems for the National coordination which need to be resolved imminently. The research, which sets up the long-term target on the unification of premium of pension insurance and its proper level under the background of population aging, study on the theoretical framework of pension insurance expending gradually from differentiation to the unification, medium-and long-term tolerance during the payments, finance balancing of payment and supply, the implementation phase and the redistribution effect of the unification of premium rate and base pay become ternary, suitability test and relative counter measures of premium rate and so on. The mathematical model of unification of premium rate of pension insurance, which focuses on Aging Coefficient and Survival Coefficient, is proposed innovatively as research method. The research focus on pension contribution and intergenerational demand linkage, the pension contribution rate and labor factors of production distribution coefficient linkage, the contribution rate of pension insurance linkage with the Aging coefficient and survival coefficient, as well as compliance with the dependency ratio, the substitution rate, coverage and other elements, which provide the theory and practice for realizing the medium and long-term balance of the balance of supply and demand in pension insurance and improving the national endowment insurance system of urban and rural coordination.