失业保险基金与就业补助资金就业责任变迁历程研究

Study on the Changing Course of Employment Responsibility of Unemployment Insurance Fund and Special Employment Funds

当前失业保险基金与就业补助资金在支出项目内容上存在交叉,适用对象上存在重叠,不是支出主体划分的问题,实为两者就业责任合理边界问题。对失业保险基金和就业补助资金就业责任进行纵向历时性研究,从动态、历史的角度分析两者就业责任产生、发展与调整的历史进程。发现自产生之日起,失业保险基金就直接或间接的承担着就业责任,因制度设计问题造成保障生活不充分的同时承担了促进就业的支出。但作为公共基金的失业保险基金不应脱离保障生活而过分强调就业责任,合理承担就业责任对失业保险未来发展有重要意义。

There is an overlap between the current unemployment insurance funds and employment assistance funds in the content of expenditure items and applicable targets. This is not a matter of the division of expenditure subjects. It is actually a question of the reasonable boundary of both employment liabilities. A longitudinal study of the employment lia bility of unemployment insurance funds and special employment funds are conducted to analyze the historical process of the emergence, development and adjustment of employment responsibilities from a dynamic and historical perspectives. It is found that the unemployment insurance fund directly or indirectly bears the employment responsibility since the day of its establishment. The system has failed to fully guarantee basic life due to institutional reasons and it undertakes the employment expenses. But as a public fund, the unemployment insurance funds should not be over-emphasizing lifesaving and excessively emphasize the employment responsibility, and reasonable assumption of employment responsibility has important significance for the future development of unemployment insurance.