Abstract: The financingaffordability of relevant entities is one of the conditions to support the sustainable development of urban and rural residents' basic old-age pension system.With the index of revenue and residents' net income and other indicators,this paper analyzes the financing entities' (local finance and individual citizen) affordability in both static and dynamic ways in the Wuling Mountainous areas.Static calculation shows that the main finance entity has total affordability,and the maximum financing affordability of farmers is 500 Yuan.Dynamic calculation shows that in the next 20 years,the minimum financing affordability of the farmers will be about 300 Yuan,and their maximum financing affordability 1500 Yuan.To ensure the sustainable operation of the urban and rural residents' basic old-age pension system and the development of characteristic economy in these areas,it is necessary to make the responsibilities clear between provincial finance and the county-level finance.

Key words: urban and ruralresidents' basic old-age pension system, financing entities, Wuling Mountainous Areas of Hunan