中文摘要：

在代际核算理论的基础上,选用第六次全国人口普查数据,运用代际核算方法计算现阶段中国各世代的代际账户。结果表明：养老保险政策是决定各世代终生负担、收益和净支付的最主要因素；中国代际账户在性别间的不平衡较为明显,男性的负担明显比女性重；2002～2010年,中国的代际不平衡情况得到了明显的改善；中国2010年的社会保险制度会使新加入的年轻世代受害,老年世代受益。因此在养老保险政策的制定时要充分考虑到各代人的利益,应将利益分配的重心逐渐向年轻世代转移,适当延长女性的退休年龄更有利于中国的代际平衡。

英文摘要：

Based on the theory of generational accounting,this paper aims to calculate the generational accounts in China at present stage using the data in the sixth national census. The results show that endowment insurance policy decides the lifelong burden and net payment of each generation. And there is a clear imbalance in China＇s generational accounts between male and female. What＇s more,the unbalanced generational accounts have markedly improved between 2002 to 2010. And the social insurance system in 2010 is much beneficial to the elder generation. Thus,the endowment policy should carefully consider the benefits of each generation,especially,the younger generation deserves better allocation. And extending the retirement age of women is more conducive to our intergenerational balance.