本文首先分析了世界多个国家老龄化水平与社会保障资金占比的关系;其次探索了日本人口老龄化与社会保障资金支出的关系,欧洲社会保障政策的失误和教训;最后,探讨了我国不同年份社会保障资金占比,我国社会保障支出与人口老龄化的关系。分析发现,我国社会保障经费增长快于公共财政支出,快于GDP增长速度;然而,我国社会保障资金占财政支出比例仍远低于发达国家。 This paper first analyzes the relationship between the level of aging and the proportion of social security funds in many countries in the world. Second, it explores the relationship between Japan’s aging population and social security spending, mistakes and lessons learned from European social security policies. Finally, The proportion of social security funds in the year, the relationship between social security expenditure and population aging in China. Analysis shows that China’s social security funds grew faster than public expenditures, faster than the GDP growth rate; however, China’s social security funds accounted for the proportion of financial expenditure is still far below the developed countries.