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上海市为应对人口老龄化危机下城保的财务危机,实施了扩大覆盖面、延迟退休年龄和计发办法三大改革。PLT-M精算模型显示:扩大覆盖面和延迟退休年龄改革通过改善制度内赡养比发挥作用,前中期改善效果明显,之后改善逐年减弱,在长期反而会出现恶化现象,其中,整合综保对统筹账户具有持续性贡献;计发办法改革通过降低退休金水平改善代际核算平衡,前期改善程度最小,改善功能逐年加大。
In order to cope with the financial crisis of urban residents under the aging population crisis, Shanghai Municipality has implemented three major reforms, namely, expanding coverage, delaying the retirement age and counting up and issuing measures. The actuarial model of PLT-M shows that the reform of extended retirement coverage and delayed retirement age can play a role in improving the support ratio in the system, and the improvement effect is obvious in the first and mid-term. After that, the improvement gradually weakened and worsened in the long run. Among them, With continuous contribution. The reform of measurement and measurement methods will improve the balance of generational accounting by reducing the level of pensions, with the least improvement in the previous period and the improvement in the capacity of the medical practitioners increasing year by year.