Ageing of population is an advantage of demographic structure in China. Ageing level will cause labor population be fewer and older,the social production and government revenue will decline. At the same time, ageing level will increase more pres-sure on social pension and medical security. Therefore, ageing of population has effects on the common resource and public expen-diture which may cause financial risks. This paper will determine the relationship between the ageing and financial risk,then give the relevant counter-measures, such as population policy adjustment, diversification of social service system of the old and so on.%人口老龄化将是我国人口结构的一个长期特征。老龄化程度的不断加深会逐步导致我国劳动年龄人口减少与老化,抑制劳动生产率的提高,导致社会产出的减少,减少政府税源。与此同时,人口老龄化程度的不断加深会持续增加我国政府在养老保障和医疗保障方面的支出责任。人口老龄化会对我国政府所拥有的公共资源和支出义务产生重大影响,进而带来财政风险。本文在确定人口老龄化与我国财政风险之间的关系的基础之上,提出调整人口政策、多元化老年社会服务体系等措施,以积极应对老龄化所带来的财政风险。
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