我国城乡居民社会养老保险虽然从低水平起步,但筹资水平和待遇标准应与经济社会发展相适应。目前城乡居民养老保险筹资和待遇标准仍处在较低水平,离一项有效的社会保险制度尚有差距。本文以西南某省城乡居民养老保险制度覆盖人群为样本,通过精算的方式分析该省未来城乡居民养老保险制度的运行情况,试图回答我国城乡居民养老保险制度的养老金水平 Although the social endowment insurance of urban and rural residents in our country has started from a low level, the level of funding and the standard of treatment should be compatible with the economic and social development. At present, the standards for raising funds and treatment of endowment insurance for urban and rural residents are still at a low level, leaving a gap from an effective social insurance system. This paper takes a sample of urban and rural residents ’pension insurance system in a province of Southwest China as a sample and analyzes the operation of the future urban and rural residents’ pension insurance system through actuarial methods in order to answer the pension system of urban and rural residents in our country