完善残疾人就业保障金管理的法律思考

Legal Thinking on Improving the Management of Employment Security Fund for the Disabled

残疾人就业保障金制度为促进残疾人就业提供了从机制到财力的保证。这项基金在发挥重要作用的同时,在具体的运作实践中也存在很多问题,不仅涉及征收,还涉及分配和监管等各个环节;既有制度设计上的问题,也有具体的实施过程中的问题。因此,应该进一步完善残疾人就业保障金管理制度的设计,通过立法规范残疾人就业保障金管理制度的实施,切实收好、用好、管好残疾人就业保障金,使其真正"取之于社会,用之于残疾人"。

The employment security fund system for the disabled is designed for the promotion of the employment of the disabled through providing them with an overall guarantee from mechanism to financial resources. While the fund plays an important role in practice, many problems also show up. The problems involve not only the collection, distribution and supervision of the fund, but also defects of the system itself and the implementation process. Therefore, we need to further improve the management system of the fund, regulate the implementation of the system through legislation, take effective measures to raise, use and manage the fund in a better way so as to achieve the goal of ＂raised from society, used for the disabled＂.