小微企业和谐劳动关系构建的财政扶持政策研究

A Study into the Fiscal Support Policy of Constructing Harmonious Labor Relations in Micro and Small Enterprises

小微企业存在着大量的体面劳动赤字,要构建和谐劳动关系面临着许多现实困境。除了促进劳动法在小微企业的有效实施外,还应该通过财政扶持政策促进小微企业和谐劳动关系的构建。这些具体的财政扶持政策包括就业岗位、工会会费、劳动安全卫生、企业培训、社会保险费的财政补贴政策以及劳动关系规范化管理的财政激励政策。

Micro and small enterprises are faced with practical decent labor deficits, and thus, it is challenging for them to build harmonious labor relations. Hence, fiscal support policy, in addition to labor law, should also be implemented to promote the construction of harmonious labor relations in these enterprises. More specifically, these policies refer to those of increasing job opportunities and enterprise training, offering benefits on trade union membership dues and fiscal support for social insurance expense as well as fiscal stimulus policy of standardized management of labor relations.