《贝弗里奇报告》对世界各国构建社会保障制度提供了丰富的思想素养,其内在核心思想-程序公平,应该成为我们和谐的社会保障制度体系的基础性要件。通过对贝弗里奇程序公平思想的诠释,我们认为,程序公平是和谐社会的内在基本品质,数学模型的建立和演绎也证明了程序公平对于社会总体福利提高的重要性。在养老金制度设计中,需要充分体现程序公平的制度内核。 The Beveridge Report provides a wealth of ideological qualifications for all countries in the world in building a social security system. Its core principle, that is, fair procedures, should become the basic requirement of our harmonious social security system. Through the interpretation of Beveridge’s fair theory of procedure, we think that procedural fairness is the inherent basic quality of a harmonious society. The establishment and deduction of mathematical models also prove the importance of procedural fairness in raising the overall social welfare. In the pension system design, we need to fully reflect the procedural fairness of the system kernel.