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基于国际视角的工伤保险制度公平性研究 被引量:1

Research on Fairness of Industrial Injury Insurance System Based on International Perspective
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摘要 工伤保险制度作为社会保险制度的关键构成之一,可以为因工受伤的劳动者提供收入补偿。2019年社会保险费的征收主体转为税务部门,包括工伤保险在内的社会保险征管模式趋于规范,为工伤保险制度公平性奠定了一定基础。国外工伤保险制度在完善过程中积累了许多经验教训,为促进我国工伤保险征收的公平性提供参考。因此文章从工伤保险费征收的视角出发,利用国内外的政策实施效果探讨工伤保险制度和社会公平之间的关系,从征管模式、覆盖范围、筹资政策和给付形式四个方面分析工伤保险在调节公平时发挥的作用。结合中国目前工伤保险制度的优势和短板,在借鉴代表性国家如德国、法国、美国和韩国的特点和成功经验的基础上,文章总结出完善我国工伤保险制度的政策建议,明确建设社会保障征管治理现代化的总体思路,对促进收入分配公平和社会稳定发挥现实意义。 As one of the key component of the social insurance system,the industrial injury insurance system can provide income compensation for workers injured.In 2019,the collection subject of social insurance premiums shifted to the tax department,and the social insurance collection and management model,including industrial injury insurance,became more standardized,laying a certain foundation for the fairness of the industrial injury insurance system.The foreign industrial injury insurance system has accumulated many experiences and lessons in the process of improvement,providing reference for promoting the fairness of China’s industrial injury insurance.Therefore,this article will explore the relationship between the work injury insurance system and social equity from the perspective of the collection of work injury insurance premiums,using the implementation effects of domestic and foreign policies,and analyze the role of work injury insurance in regulating fairness from four aspects:collection and management mode,coverage scope,financing policy,and payment form.Based on the advantages and disadvantages of China’s current work injury insurance system,and drawing on the characteristics and successful experiences of representative countries such as Germany,France,the United States,and South Korea,this article summarizes policy recommendations for improving China’s work injury insurance system,clarifies the overall idea of building a modern social security collection and management system,and plays a practical role in promoting income distribution fairness and social stability.
作者 金双华 于征莆 孟令雨 Jin Shuanghua;Yu Zhengpu;Meng Lingyu
出处 《兰州学刊》 CSSCI 2024年第6期65-79,共15页
基金 辽宁省社会科学规划基金重点建设学科项目“共同富裕视角下辽宁省财政性社会保障收支政策对收入分配调节效应研究”(项目编号:L23ZD021)。
关键词 工伤保险 社会公平 征管模式 覆盖范围 收入分配 industrial injury insurance social equity collection and management mode coverage income distribution
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