中文摘要：

本文从人口老龄化的角度入手,分析我国现行＂统账结合＂社会养老保险的模式;以精算平衡模型分析的研究方法来考察人口老龄化对我国现行模式下的社会养老保险的影响,并以延迟退休为切入点,通过分析养老金水平精算平衡来寻找相应的对策。本文结合人口统计数据模型来分析人口老龄化对统筹账户和个人账户的影响,基于人口抽样调查专项数据和生命表数据来测算人口负担比的变化、未来生存概率的变化和账户盈余的变化。最后给出结论和政策建议。

英文摘要：

This article analyses the pension system of China from the view of aging population,research on the relationship of aging population,postponing retirement age and pension system by way of actuarial balance. This article use population statistical models to analyze the effect of ageing population on social pooling account and individual retired account,measure the change of population burden ratio,survival probability and account balance based on population statistical data and life table.