Abstract: Through estimation of the revealling-all-the-details costs of personal accounts and government subsidies cost in the integration between land-losing farmers pension insurance and urban-rural residents social pension insurance, it is found that the increased scale of the revealling-all-the-details cost of individual accounts accounts roughly for 1.23% in the proportion of the land transferring fees. The increased government subsidies scale in the integration of the in-payment links and the integration of the out-payment pension accounts for less than 4.2% and 5.04% in the proportion of land transferring fees. The integration between land-losing farmers pension insurance and urban-rural residents social pension insurance at the in-payment link can prevent the responsibility of government contributions from being blurred, while making the transferring and renewing process of pension insurance relationship easier. Therefore, the integration at the in-payment link is the preferential policy option for the integration between the land-losing farmers pension insurance and urban-rural residents social pension insurance.

Key words: land-losing farmers; pension insurance; system integration