工伤保险基金:基金结余、待遇水平与费率调整

Fund for work- related injury insurance :fund balance,benefit level and premium adjustment

根据中国统计年鉴相关数据,运用比较分析法,从基金的结余现状、待遇水平、费率调整三个方面研究了我国工伤保险基金的发展水平。研究发现,第一,从享有工伤保险待遇的人数计算,人均分摊工伤保险基金支出和基金累计结余的数量较多,说明从享有工伤保险待遇人数方面看,则我国工伤保险的发展水平较高;第二,我国各阶段的工伤保险待遇水平处于不断的调整中,且政策调整的最终结果是工伤保险基金累计结余的增长、覆盖人群的扩大、以及享有工伤保险待遇人数的增加;第三,我国降低工伤保险费率。建议:应提高基金利用效率、扩大工伤保险覆盖面、以及建立科学的费率机制,以促进我国工伤保险基金的可持续发展。

Based on the relevant data in China Statistical Yearbook,using the comparative analysis method,this paper analyzes the balance,benefit level and premium adjustment in fund for work- related injury insurance.Firstly,from the overall perspective,the rise in expenditure of work- related insurance fund is slower than the rate of growth in income; despite the big base of cumulative balance in work- related injury fund,given the large number of people buying the insurance,the benefits of work- related injury insurance per person are low,which also shows the low level of development in work- related injury insurance in China. Secondly,the benefit level of work- related injury insurance is being adjusted,which may lead to the growth in the cumulative balance of the fund,bigger coverage of the insurance and increased number of people who enjoy the insurance. Thirdly,the mechanism of floating premium for the insurance hasn＇t been unified in China,and the increased balance of the fund and the increased benefits shall involve lower premiums. The suggestions are as follows,the efficiency of using the fund should be improved; the coverage should be enlarged and a reasonable premium mechanism should be established so as to promote the sustainable development of the fund for work- related injury insurance.