中文摘要：

我国现行养老金计发公式存在着诸多缺陷,既缺乏有效的激励与约束机制,也缺乏指数化调整机制,既不利于养老金替代率的提高,也不利于社保养老基金的收支平衡.为应对人口老龄化趋势,维持社会养老保险制度的可持续发展,作为渐进式延迟退休年龄的配套措施,我国现行养老金计发办法必须改革.文章借鉴国外养老金计发办法改革的经验,从中国实际出发,提出了一个含有可持续发展因子的兼顾公平和效率、激励与约束机制共融的养老金指数化计发公式,以期促进我国社会养老保险制度的全面深化改革.

英文摘要：

With many defects China current pension calculation formula lacks effective incentive and constraint mechanism, indexation adjustment mechanism, which is conducive to neither raising pension replacement rate nor balancing social pension fund payments. As one supporting measure for progressive retirement delay, China current pension calculation methods must be reformed so as to cope with population aging and maintain the sustainable development of social endowment insurance system. Based on foreign reform experience and China realities, an index pension -calculating formula is proposed which contains sustainable development factors and balances fairness and efficiency as well as incentive and constraint mechanisms so as to promote China all - round reform of social endowment insurance system.