随着出生率的降低和人口寿命的延长，老龄化现象已成为一个不可逆的趋势，人口的老龄化给中国带来了一系列的问题，比如现有的养老金筹资方式现收现付制会带来更大的养老金支付负担，因此需要创新思路，完善现有制度。在应对社会养老负担加重的问题上，一些国家比如美国和智利已经开始采取新的养老金筹资方式（基金积累制度），其改革经验对中国有一定的借鉴性。因此，在人口老龄化的背景下，本文通过引入基于队列的老年抚养比的概念，通过分析两种抚养比的关系为养老金筹资方式的改革提供一定的参考意义。本文还力图深入剖析中国和世界其他国家老年抚养比和养老金筹资方式的关系，并通过分析我国养老金筹资方式中目前亟待解决的问题，对比各国养老金改革的经验借鉴，更好的完善我国养老金制度，来应对社会老龄化问题，减轻社会养老负担。 论文系统地比较了两种老年抚养比和养老金筹资方式的关系，并通过国际经验的验证为我国养老金制度改革提供了一定的借鉴意义。论文首先提出了要解决的主要问题即养老金筹资方式选择，介绍了论文的背景意义和研究方法，并阐述了论文要研究的对象：时期老年抚养比、队列老年抚养比、现收现付制养老金筹资方式和基金积累制养老金筹资方式。其次，论文总结了中国养老金筹资方式的历史、现状和存在的问题，发现我国现存的养老金制度和养老金筹资方式存在着一定的问题，比如代际矛盾冲突、性别差异扩大、地区之间不平衡等现象。之后，论文介绍了时期老年抚养比和队列老年抚养比的计算过程，得出了中国的两种抚养比的对比情况。然后，论文通过对美国、智利等国的实证研究，对比了各自的两种老年抚养比和养老金筹资方式的关系，发现养老金筹资方式改革的时间节点和对两种老年抚养比的关系转变具有一致性，根据各国经验分别总结了其政策经验和借鉴意义。论文最后主要是对论文的总结和反思，通过对我国两种老年抚养比和筹资方式的分析，在总结各国养老金筹资方式改革经验的基础上，提出了改革与完善我国养老保障制度的可行性建议，认为我国应该在2030年之前进行养老金筹资方式改革，在补充完善三支柱的基础上引入市场化管理，并完善现有养老金体系法律保障。

With the decrease of birth rate and the increase of life expectancy, the aging phenomenon has become an irreversible trend. The aging of the population has brought a series of problems to China. For example, there are existing ways of financing pensions: pay-as-you-go creates a greater pension burden, so innovative thinking is needed to improve the existing system. Some countries, such as the United States and Chile, have begun to adapt new ways of raising pension funds(fund accumulation systems) in response to the increasing burden of social pensions, and their experience of reform has some value for China. Therefore, under the background of aging population, this paper introduces the concept of old-age support ratio based on queue as the theoretical basis, and provides some reference significance to the innovation reform of pension system: fund accumulation system. This paper also tries to analyze the relationship between the old-age dependency ratio and pension financing in China and other countries in the world. By analyzing the problems that need to be solved, and comparing the advanced experience of the pension system in different countries, the paper aims to realize the efficient operation of the pension system in China and make it play its unique role and great value in the construction of the whole social security system. This paper systematically compares the relationship between the two types of old-age dependency ratio and pension financing, and provides some reference for the reform of pension system in our country through international experience. Firstly, the paper introduces the main problems to be solved, namely the choice of pension financing method, introduces the background meaning and research method of the article, and expounds the objects to be studied: the old-age support ratio, the cohort old-age support ratio, the pay-as-you-go pension financing method and the fund accumulation pension financing method. Secondly, this paper summarizes the history, present situation and existing problems of pension financing in China, and finds that there are some problems in the pension system and pension financing in China, such as inter-generational conflicts, widening gender difference and regional imbalance. After that, the paper introduces the calculation process of the old-age dependency ratio and the cohort old-age dependency ratio, and draws a comparison between the two dependency ratios in China. Then, through the empirical study of the United States, Chile and other countries, this paper compares the relationship between the two kinds of old-age support ratio and pension financing, and finds that the reform of pension financing mode and the prediction of the relationship between the two kinds of old-age support ratio are consistent, and summarizes its enlightenment and policy significance according to the experience of each country. Then, through the empirical study of the United States, Chile and other countries, this paper compares the relationship between the two kinds of old-age support ratio and pension financing, and finds that the reform of pension financing mode and the forecast of the relationship between the two kinds of old-age support ratio are consistent. And improve the existing pension system legal safeguards. At the end of the paper, the paper summarizes and rethinks the paper. On the basis of the analysis of the two kinds of old age dependency ratio and the way of raising funds in our country, on the basis of summarizing the experience of the reform of pension fund raising methods in various countries, this paper puts forward the feasibility suggestions of reforming and perfecting the old-age security system in our country, and thinks that our country should carry out the pension fund before 2030. On the basis of replenish and improve the three pillars, we should introduce market-oriented management and improve the legal protection of the existing pension system.