摘要
我国各地工伤保险的实际费率普遍低于名义费率,测算出实际费率对政策制定和执行有重要影响。利用2008—2013年的工伤保险及相关数据,以各地在职职工平均工资为基数,计算全国31个省市自治区工伤保险实际费率并进行对比分析,发现大部分省市实际费率不高于0.75。运用面板回归模型发现影响实际费率的主要因素有工伤率、基金结余率和产业结构等,并由此提出优化管理我国工伤保险费率的建议。
The nominal rate of local occupational injury insurance in China is generally higher than the actual rate, which has caused many problems to the relative policy formulation and implementation. Based on Chinese occupational injury insurance data from 2008 to 2013 ,as well as domestic regional employee average salary,this paper calculates the actual insurance rates and com-pare with nominal rate calculated the 31 provinces and autonomous regions. It is found that the actual rate of most provinces and cities is not higher than 0. 75. This paper uses panel regression model to find out the main factors affecting the actual rate are inju-ry rate, fund balance and industrial structure. And it puts forward the suggestion of optimizing and managing the rate of industrial injury insurance in China.
出处
《武汉理工大学学报(信息与管理工程版)》
CAS
2016年第5期565-569,共5页
Journal of Wuhan University of Technology:Information & Management Engineering
基金
浙江省自然科学基金项目(LY15G030017)
全国统计科学研究资金项目(2015LY24)
关键词
工伤保险
费率
基金
社会保险
occupational injury insurance
insurance rate
fund
social insurance