随着经济快速发展及都市化程度日益增长,我国传统家庭结构也渐趋解体,单纯依赖子女奉养的传统模式受到压力和挑战,也引发了社会养老体系的变革。建立一套完善、稳健的社会养老金制度,确定一个合适的统筹率范围,实现个人终生效用与社会福利最大化成为当务之急。笔者对城镇统筹缴费率进行实证研究,并对我国养老金账户的发展和社会养老福利改善的问题提出合理化建议。城镇统筹缴费率实证研究 With the rapid economic development and increasing urbanization, the traditional family structure of our country is gradually disintegrating. The traditional model of relying solely on children’s support is under the pressure and challenge, which also leads to the reform of the social pension system. It is imperative to establish a sound and stable system of social pensions, determine a suitable range of overall planning rates, and maximize the utility of individuals and social welfare. The author conducts an empirical study on the overall contribution rate in urban areas and puts forward reasonable suggestions on the development of China’s pension account and the improvement of social pension benefits. An Empirical Study on the Rate of Urban Planning Contributions