近年来，随着人类生活水平的不断提高，医疗卫生条件的不断改善，人口预 期寿命相应延长，人口老龄化已逐渐成为一种世界性的发展趋势。特别对于我国 这样一个人口基数大的“未富先老”型国家来说，国民的养老保障正面临着严峻 的考验。而我国养老保障发展进程相比西方发达国家较晚，制度还不够完善，虽 然近些年取得了突破性的成就，但还是面临着些许问题，如缴费率偏低、瞒报参 保人数或拖欠缴费现象严重、提前退休行为的出现等，使我国养老保险面临着财 务危机。针对世界性人口老龄化的大背景及我国养老保障存在的问题，国家和有 关部门不断探索一种能够有效应对人口老龄化的“良药”，此时延迟退休年龄的 设想应运而生。早在 2008 年 11 月，有关部门就酝酿等时机成熟时便延迟退休年 龄，虽然自提出之日起，社会各方争议不断，但延迟退休年龄进程并未受阻。2013 年 11 月 12 日，党的十八届中央委员会第三次全体会议通过了《中共中央关于全 面深化改革若干重要问题的决定》指出：研究制定渐进式延迟退休年龄政策，不 仅为应对人口老龄化而进行的中国养老保障改革指明了方向，而且加快了延迟退 休年龄的进程。 延迟退休年龄能否真正应对我国来势汹汹的人口老龄化，缓解养老保险财务 危机？在当前的中国是否具有可行性？针对这一方案争议双方的焦点问题是什 么？怎样解决这些问题？这些都是方案推出前需要关注和充分论证的关键所在， 也是本文的写作背景及出发点。 本文通过详细阐述延迟退休年龄方案提出的时代背景，并在代际平衡理论、 帕累托无效率分析理论、老年角色理论、贝弗里奇报告“3U”思想四种理论分析 的基础上，对延迟退休年龄的可行性进行深入剖析，同时结合不同群体对延迟退 休年龄的不同观点，将其利弊影响进行差异比较，提出延迟退休年龄，不仅要重 点考察养老保险制度本身的需要，同时还要慎重考量其与外部环境的密切关系。 在此基础上，本文通过充分论证，认为延迟退休年龄在当前虽然可行，但是必须 坚持以下六项原则，即做到弹性延迟退休“刚性化”、政府大力支持“深入化”、II 男女退休年龄“平等化”、延退人员社保缴费“合理化”、延迟退休年龄“非特权 化”和社会保障其他资源配合“系统化”。只有这样，才能有效应对我国人口老 龄化现状，缓解我国劳动就业、人口政策、社会保障之间的矛盾。 关键词：人口老龄化 延迟退休年龄 可行性分析III Abstract In recent years, with the continuous improvement of human life, health condition has been improved, life expectancy extended accordingly, population aging has become a worldwide trend. Especially for China's such a large population base of the old before getting rich countries, pension security national is facing a severe test. The development process of old-age security in China compared with the western developed country is late, the system is still not perfect, although in recent years has made breakthrough achievements, but still faces some problems, such as the payment rate is low, the number of participating concealed or arrears payment phenomenon is serious, early retirement behavior appearance, make endowment insurance in our country is facing the financial crisis. In view of the existing background of aging population of the world and China's old-age security problems, the state and relevant departments continue to explore which can have effect on the aging of the population, the idea of good medicine emerge as the times require delay retirement age. As early as in 2008 November, the relevant departments are brewing mature time will delay the retirement age, although since the date of the proposed, the society is controversial, but delay the retirement age has not hindered the process. In November 12, 2013, the eighteen Congress of the Party Central Committee third plenary session adopted the decision of the CPC Central Committee on deepening the reform of some important problems pointed out: To study and formulate the gradual delay retirement age policy, pointed out the direction China pension reform not only to deal with the ageing of the population and to delay the retirement age, but also accelerated the process of. Delay retirement age can really respond to our break in in full fury of the aging of the population, alleviate the endowment insurance financial crisisIn the currentIV Chinese whether or notThe focus of this program the parties in dispute is whatHow to solve these problemsThese are the key project launched before the need to pay attention to and fully argued, writing background and is also the starting point for this paper. This paper elaborates the main content of this background, delay the retirement age scheme, and in the intergenerational equilibrium theory, Pareto no efficiency analysis theory, the old role theory, the Beveridge report analysis of 3U four kinds of theory, in-depth analysis of the feasibility of delay retirement age, combined with different groups of different views on delay the retirement age, the advantages and disadvantages of the comparison, the delay retirement age, not only need to focus on examining the endowment insurance system itself, but also consider the close relationship with the external environment. On this basis, this paper demonstrates that delay the retirement age, although in the current feasible, but must adhere to the following six principles, namely, do elastic delay retirement rigid, government support thorough, the retirement age for men and women equality, delay personnel social security rationalization, delay retirement the age of non privilege, social security system with other resources. Only in this way, can have the effect on the aging of China's population situation, ease the contradiction between China's population policy, employment, social security. Key word: The aging of the population，Delay retirement age，Feasibility analysisI 目 录 中文摘要…Ⅰ 英文摘要…Ⅲ 导论1 （一）研究背景…1 （二）研究现状…4 （三）研究方法5 （四）创新与不足…6 一、关于延迟退休年龄的相关理论分析7 （一） 代际平衡理论7 （二） 帕累托无效率分析7 （三） 老年角色理论8 （四） 贝弗里奇报告的“3U”思想9 二、延迟退休年龄的必要性11 （一）应对人口老龄化的必要措施11 （二）老年人力资源的充分利用11 （三）缓解养老保险财务危机的迫切需求12 三、延迟退休年龄的可行性分析…13 （一）人均预期寿命提高且有延长趋势…13 （二）老年人力资源还有部分供求市场13 （三）化解养老保险财务危机的现实选择14 （四）养老保险改革的国际社会大趋势…15 四、妥善处理与延迟退休相关的一些问题…18 （一） 正确认识不同群体对延迟退休的不同观点18 （二） 妥善处理延迟退休年龄与年轻人就业的关系…21 （三）正确理解弹性退休如何“弹性”的问题…22II （四） 合理解决部分利益受损者的相应保障问题23 五、 延迟退休年龄的对策建议25 （一） 弹性延迟退休“刚性化”…25 （二） 政府大力支持“深入化”26 （三） 男女退休年龄“平等化” 28 （四） 延退人员纳税缴费“合理化”…28 （五） 延迟退休年龄“非特权化”…30 （六） 社会保障其他资源配合“系统化”…31 结 语…33