中文摘要：

基于总量视角建立基础养老金收支模型,利用中国人口预测数据,分别测算＂一次性延迟退休年龄＂和＂阶梯式延迟退休年龄＂等多种政策下我国基础养老金未来20年的收支余额。研究结果表明,＂一次性延迟退休年龄＂对缓解养老金基金支付压力作用明显,但短期内影响范围大、易受到民众反对;＂阶梯式延迟退休年龄＂缓解养老金支付压力的作用不如前者明显,但可以满足基层人员和技术人员、教师和管理人员的不同需求,比较容易实施。综合考虑,＂阶梯式、分性别的弹性延迟退休年龄＂是缓解养老基金支付压力、维持养老基金精算平衡、减轻女性老年财务风险的最佳选择。

英文摘要：

This paper made the basic income and expense model of pension from the angle of gross with expecting data of Chinese population, and then measured the payments balance and the effects of estimating policy under the policies of ＂extending the retirement age once only＂ and ＂extending retirement age from the angle of gender step by step＂ of the following 20 years from 2010. The result of this study has shown that extending retirement age once only makes great function to relieve the pressure of pension payment but there are some shortcomings like great incidence in a short term and mass opposition and so on; the function of ＂extending retirement age from the angle of gender step by step＂ is less evident but it could meet different demand such as the basic staff, technicist, teachers and managerial personnel and is easy to carry out. Taking all factors into consideration, ＂extending retirement age from the angle of gender step by step＂ is the best choice of relieving the pressure of pension payment, keeping balance of pension calculation and easing the financial risk of female older people.