在考虑基本养老保险的“生存公平”与“劳动公平”基础上，尽量减小统筹前后职工养老金差异以缓解统筹的阻力和转轨成本，是顺利推进全国统筹的一个解决思路。基于这一目标，通过建立养老金待遇水平的数理模型，可以设计能满足推进统筹制度转轨成本最小的养老金计发方案，并通过精算预测得出以下结论：（1）与当地在岗职工平均工资、全国在岗职工平均工资、个人缴费贡献同时挂钩的养老金待遇计发方案，可实现全国统筹制度转轨的阻力最小化，并保证统筹后养老金的分配更为公平。（2）基于最小化统筹制度转轨成本设计的相关养老金计发方案，能够在合理的财政补贴标准、缴费人数、领取人数以及工资增长率预测等精算假设下实现我国职工基本养老保险统筹账户未来至少20年的健康运行而不会出现支付危机。尽管以上计发方案比仅考虑缴费工资或直接跃升到全国统一水平的计发方案更为复杂，但该方案一方面能够实现基本养老保险的收入再分配功能，另一方面又考虑了职工的缴费贡献，同时还避免了激进变革的阻力，因此，可以为养老保险全国统筹过程中的制度改革提供参考。

To deepen the reform of the basic pension in national pooling smoothly, it is crucial to alleviate system transition resistance and transition costs based on the consideration of “survival fairness” and “labor fairness”. This paper aims at minimizing the differences between welfare levels before and after the reform in order to realize this target. We established a model to describe pension benefits planning under national pooling and obtained one pension benefits scheme which can minimize system transition costs. By adopting actuarial methods, we find that the pension plan considering both average salaries and individual contributions can minimize system transition resistance and ensure the fairness of allocation of the pension after pooling. Furthermore, we also illustrate that the pension plan can ensure sustainable developments of pension accounts in the following 20 years, with the accurate supposition of proper fiscal subsidies, the number of people who pay the fees and the number of people who get the pension under the corresponding pension benefits scheme. Although it is more complicated compared with unified level in the whole country, the proposed scheme has more advantages. It can not only realize the redistribution of the income of basic pension, but also take workers’ payment contribution into consideration, and alleviate system transition resistance. Therefore, it can provide a reference for the national social pension system reform.