急速的社会转型和经济发展使我国的贫富差距明显拉大,伴随着老龄化的加剧,贫困老人这一特殊群体的养老问题日益突出。在农村地区,新农保政策开始试点施行,而各大城市近年来也逐渐建立起各自的城镇居民养老保险制度。与新农保较为统一的制度安排不同,城镇居民养老保险制度较为灵活,运作方式也各有不同。本文尝试通过比较北京、上海、广州几个城市推行的城镇居民养老保险制度的异同,指出其优缺点所在,为养老金制度的改革和发展提供建议。 Rapid social transformation and economic development have obviously widened the gap between the rich and the poor in our country. Along with the aggravation of the aging population, the pension for the special group of the poor elderly has become increasingly prominent. In rural areas, the new policy on peasants and pensions has started to be piloted, and major cities have gradually established their own pension insurance system for urban residents in recent years. In contrast to the more uniform institutional arrangements for new rural insurance, urban residents’ pension insurance system is more flexible and has different modes of operation. This article attempts to compare the similarities and differences of urban residents’ pension insurance system in Beijing, Shanghai and Guangzhou, pointing out its advantages and disadvantages, and providing suggestions for the reform and development of the pension system.