美国社会保障法案的颁布标志着现代社会保障制度的建立。在人口老龄化的背景下，美国对法定退休年龄和养老金领取年龄进行改革，逐步废除法定退休年龄，提高正常退休年龄，同时对养老保险制度中的退休收入核查制度进行调整，建立延迟退休补助制度，由此增强延迟退休对老年劳动力延迟退休的激励。美国废除法定退休年龄和延迟正常退休年龄的改革对中国延迟退休年龄改革提供了有益借鉴。%America Social Security Act marks the establishment of the modern social security system. Under the circumstance of population aging, the United States reformed the mandatory retirement age and normal retirement age, gradually eliminated mandatory retirement age, raised normal retirement age, meanwhile adjusted the social security earnings test, setup delay retirement benefits system, this enhanced delay retirement on elderly labor delay retirement incentive. Retirement age reform experience in the United States provides enlightenments for China.
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