在当前人口老龄化的巨大浪潮之下,中国面临的人口老龄化问题目益凸显。财政作为国家治理的基础,既要承担起解决老龄化问题的责任,同时也面临着其带来的沉重压力。本文在总结国内外应对人口老龄化问题丰富成果的基础之上,结合当前中国在应对人口老龄化采取的财政政策中出现的一些重要问题,从宏观全局的层面出发,基于公平与效率的视角,针对中国当前日趋严重的人口老龄化问题,从财政的收入、支出与管理三大方面提出了合理的优化建议。 Under the huge current of population aging, the population aging problem facing China is of great benefit. As the basis of state governance, finance should not only assume its responsibility to solve the aging problem, but also face the heavy pressure it brings. On the basis of summarizing the rich domestic and international responses to the rich population aging problem and combining with the important issues that China currently faces in its fiscal policy to address the aging population, from the perspective of the overall macroeconomic perspective and from the perspective of equity and efficiency, In response to the increasingly serious problem of population aging in China, a reasonable optimization proposal is put forward based on three major aspects of revenue, expenditure and management.