浮动费率在企业工伤保险中的应用研究

On the fluctuating rate mechanism in the enterprise in-service injury insurance

介绍了我国工伤保险中差别费率和浮动费率两种费率机制,简述了浮动费率在企业工伤保险中的必要性,指出要在浮动费率机制中引入更加完善的指标和划分标准,才能更好地发挥浮动费率机制在工伤预防方面的作用。从企业实际应用的角度出发,根据企业工伤保险相关数据指标,结合工伤保险基金浮动办法,对企业工伤保险缴费情况进行分析。根据企业上年的工伤保险支缴率情况计算下年的缴费率,得出费率浮动对企业工伤保险缴费总数的影响,印证有关浮动费率机制的观点,进一步说明了实行工伤保险浮动费率机制的合理性和企业参加工伤保险、保障安全生产的必要性和意义。

The article aims to provide a brief description and analysis of two kinds of fluctuating rate mechanism, that is, the fluctuating mechanism and the differential rate mechanism. When giving a brief commentary on the concept of the two rate mechanisms, we would like to illustrate the necessity of fluctuating in the company in-service injury insurance. In proceeding with our research, we wish to make recommendations on establishing more comprehensive indicators and classification standards with the fluctuating mechanism while advocat- ing to make better use of the rate mechanism in the in-service injury insurance. However, we would like to emphasize the actual imple- mentation of the in-service injury insurance in the enterprises in ac- cordance with the actual capability and the modes of the injury insur- ance funds when we analyze the practical situation of payment for such injury insurance. In doing so, we have obtained the correspond- ing data of a company in Wuhan with its expenditure and revenue of its in-service injury insurance in one year in the paper. And, then, we have made an analysis of the situation to reach the conclusion for the next year. The paper has been using the exponential smoothing to predict the number of employees and average wage level in the com- pany, and then it can reveal the expenditure and revenue forecast of injury insurance in next year. Comparing the data of the correspond- ing two years, we can find that the rate mechanism after the regula- tion still has great effect on the company and helps to save a great deal of expense in injury insurance for the company. Thus, the re- suits of our study can directly confirm the theory of fluctuating mecha- nism. What is more, the results prove that it is highly reasonable to use the fluctuating mechanism in the injury insurance. Hence, the company should take it as its obligation to participate in the in-service injury insurance and ensure the safety for its regular business. At the end of the article, we would like to point out that it is of great eco- nomic benefit to understand and hold on the substance of fluctuating mechanism, for it helps to adjust three aspects of economic benefits, that is, the injury insurance of the agencies, the injury insurance of the company and those of the company workers themselves, because they can help to establish a virtuous cycle of win-win situation and bring full play of the role of in-service injury insurance in promoting social economic development. At the same time, it also indicates that the fluctuating social insurance mechanism can make a contribution to the healthy and secure development of the company and help to im- prove in other ways the economic and social benefits in general.