There are two main approaches to modifying pension liabilities: to change the parameters under which the programme operates or to embark on a structural reform of the pension system by introducing a mandatory fully funded component.
88. 修改养恤金债务的两个主要方法是：改变方案运作参数，或引进强制性充分拨款的部分以启动养恤金制度结构改革。