“全面二孩”政策目标下生育保障制度改革研究

A study on the reform of maternity protection system under the goal of the universal two-child policy

完善的生育保障制度是"全面二孩"政策预期目标顺利实现的有力保障。当前我国生育保障制度面临保障待遇不统一、生育成本分担不合理、加重职业女性就业的枷锁、对生育意愿激励不足等弊端。因此,应从政策层面统一生育保障待遇、扩大生育保险制度覆盖范围、建立普惠型生育津贴制度,同时通过财税优惠政策分担企业成本,保障生育女性就业及职业发展权。

A sound maternity protection system is an effective guarantee for the smooth realization of the expected goal of the universal two-child policy.At present,China's maternity security system is faced with limitations including disunity of protection treatment,unreasonable sharing of reproductive costs,aggravating the shackles on working women's employment,and insufficient incentives on fertility desire,etc.Therefore,we should unify the maternity security treatment on the policy level,expand the coverage of the maternity insurance system,and establish the inclusive maternity allowance system.Meanwhile,share the enterprise cost through preferential fiscal and tax policies,to protect the right to employment and career development for women bearing children