代际平衡与代际核算

Generational Balance and Generational Accounting

随着人类社会老龄化进程的加快，养老保险政策的可持续性问题日益突出。要实现养 老保险政策可持续发展，关键就在于解决代际平衡问题。新近发展起来的代际核算方法较好 地满足了代际平衡问题研究的需要，目前利用代际核算方法来研究代际平衡问题已成为一种 趋势。

： With the acceleration of aging process in human society, the sustaina ble development of social security becomes an important subject. In order to rea lize the sustainable development of social security policy, we should resolve th e problem of generational balance. The recently developed approach── generatio nal accounting is a powerful technique for this study and now it has been used w idely in the world.