由于死亡具有不可预测性和不可规避性,跳出社会救济范畴,通过精算将遗属津贴纳入社会保险体系成为发达国家的普遍做法。遗属保险不仅保障了遗属的基本生活,还很好地推进了性别平等。中国社会保障制度尚未将遗属生活保障完整地架构在社会保险体系之中。上海,作为中国经济最发达的城市,在两性预期寿命日趋拉大的情况下,有条件也有必要尽快试行遗属保险制度。 Due to the unpredictability and irrevocable nature of death, it has become a common practice in developed countries to jump out of social assistance and to include survivor benefits in the actuarial system in social insurance systems. Survivors’ insurance not only guarantees the basic living of the survivors, but also promotes gender equality well. China’s social security system has not yet fully integrated the living security of survivors in the social insurance system. As the most economically developed city in China, Shanghai, on the condition that the life expectancy of both sexes is gradually widening, it is necessary and necessary to try out the system of survivors insurance as soon as possible.