中文摘要：

中国城乡人口老龄化危机日益加剧,导致老年人口逐年增加。在这一背景下,一方面因制度缺失导致部分老年人缺乏合适的养老保障,另一方面高龄老年人口增加,对养老和医疗保障有更多的需求。因此,建立和完善老年津贴制度,不仅能够满足这些老年人的基本生活需求,提高老年人的生活质量,也可以让老年人更好地分享经济社会发展的成果。本文首先分析了城乡人口老龄化的现状及趋势,其次对老年津贴（包括一般津贴和特殊津贴）的需求、财政供给以及可行性进行了分析,最后给出研究结论并提出了相关政策建议。

英文摘要：

The elderly population increases every year,because of the growing crisis of population aging of urban and rural areas in China.In this background,on one hand,lack of system resulting in some elders lack of the suitable old-age security;on the other hand,addition of senile population create more demand on pension and medical insurance.Therefore,establishing and perfecting the old-age pension system,not only meets the basic needs of these elderly people,improve the quality of older population＇s life,but also allows the elderly to share the fruits of economic and social development.This article first analyzes the status of urban and rural population aging and trends,then researches on the demand of aged allowance（including the general allowance and special allowance）,the supply and feasibility of finance,at last gives conclusions and puts forward relevant policy recommendations.