我国职工基本养老保险待遇水平为社会各界所关注。养老保险待遇水平可从绝对水平与相对水平来衡量:绝对水平是指职工基本养老保险基金人均支出金额大小;相对水平是指职工基本养老基金人均支出金额的工资替代率大小。养老保险基金人均支出金额越大,工资替代率越高,表明待遇水平越高。养老金绝对水平逐年提高。养老保险待遇的绝对水平用基本养老保险基金人均支出来反映。其公式为,职 The level of basic pension insurance for workers in our country is of concern to all sectors of society. The level of pension benefits can be measured from the absolute level and the relative level: the absolute level refers to the size of the per capita expenditure of the basic pension insurance fund; the relative level refers to the size of the wage replacement rate of the basic pension fund per employee. The larger the per capita expenditure on pension insurance funds, the higher the wage replacement rate, indicating that the higher the level of treatment is. The absolute level of pension increased year by year. The absolute level of the pension insurance treatment is reflected in the per capita expenditure of the basic pension insurance fund. The formula is, post