代际核算方法是一种研究财政问题的新方法,也是从代际平衡角度研究养老保险制度和整个财政体系的一种新方法。这种方法既能回答在目前的财政体系下,代际平衡是否能够达到,又能够解决如何调整才能达到代际平衡的问题。本文依据我国学者建立的第一套中国代际核算账户值，在代际核算体系的理论框架下对此账户值进行分析，并通过计算衡量代际平衡程度的重要指标“不平衡性百分比”对此账户值进行了更全面直观的评价，结果充分地说明我国的代际不平衡情况较严重。在此基础上，对我国现今的养老保险政策的可持续性以及代际平衡问题提供现实的借鉴意义。

Gernerational accounting is not only a new approach to study financial problems, but also a method to study the pension insurance system and the entire financial system from the perspective of generational balance.This approach can not only answer whether we can reach the generational balance in the current financial system, but also can anwser how we do to reach the generational balance . This essay uses the thoery of gernerational accounting to analyses the first generational accounts in China which were established by other prior researchers, then by calculating "the imbalance percentage" which describes the degree of generational balance to assess the generational accounts from a more comprehensive and more obvious perspective. The results fully explain the situation of generational imbalance in China is serious. On this basis, to provide a realistic reference on China's current policy of the sustainability of pension insurance, as well as generational balance.