Employees in new business forms face higher occupational injury risks and the plight of“falling in the gap in the protection network”of work-related injury insurance.The existing three types of occupational injury p...Employees in new business forms face higher occupational injury risks and the plight of“falling in the gap in the protection network”of work-related injury insurance.The existing three types of occupational injury protection models are based on the reflection and reform of traditional occupational injury insurance.The readjustment path of occupational injury insurance is the most desirable among them.Occupational injury protection for employees in new forms of business is based on the concept of human rights protection,with the right to equality,social insurance and occupational safety and health as the direct basis.The top-level design of the system should be based on the appropriate“decoupling”of work-related injury insurance and labor relations,and rely on the technological empowerment of the digital age to explore the establishment of a work-related injury insurance system that is both mandatory and flexible.For the specific system building,in the dimension of mandate,the commercialization of benefits payment should be realized while expanding the statutory coverage of work-related injury insurance;while in the dimension of flexibility,it should be based on the characteristics of employees.Corresponding rules and regulations should be adjusted in terms of management model,work-related injury identification,and treatment calculation and payment.展开更多
In terms of accounting, all types of business enterprises regardless of their organizational form are separate accounting entities. But different types of organization forms entail remarkable differences in the establ...In terms of accounting, all types of business enterprises regardless of their organizational form are separate accounting entities. But different types of organization forms entail remarkable differences in the establishments, legal positions, 1iabilities, taxation obligations and accounting practices of the business enterprises as accounting entities. A good knowledge of such difference is beneficial to the promotion of the deveIopment of all types of business enterprises in China.展开更多
基金the current stage outcome of China Law Society’s program“Research on legal issues in the prevention and control of occupational injury risks for employers in new business forms”[CLS(2021)D4]
文摘Employees in new business forms face higher occupational injury risks and the plight of“falling in the gap in the protection network”of work-related injury insurance.The existing three types of occupational injury protection models are based on the reflection and reform of traditional occupational injury insurance.The readjustment path of occupational injury insurance is the most desirable among them.Occupational injury protection for employees in new forms of business is based on the concept of human rights protection,with the right to equality,social insurance and occupational safety and health as the direct basis.The top-level design of the system should be based on the appropriate“decoupling”of work-related injury insurance and labor relations,and rely on the technological empowerment of the digital age to explore the establishment of a work-related injury insurance system that is both mandatory and flexible.For the specific system building,in the dimension of mandate,the commercialization of benefits payment should be realized while expanding the statutory coverage of work-related injury insurance;while in the dimension of flexibility,it should be based on the characteristics of employees.Corresponding rules and regulations should be adjusted in terms of management model,work-related injury identification,and treatment calculation and payment.
文摘In terms of accounting, all types of business enterprises regardless of their organizational form are separate accounting entities. But different types of organization forms entail remarkable differences in the establishments, legal positions, 1iabilities, taxation obligations and accounting practices of the business enterprises as accounting entities. A good knowledge of such difference is beneficial to the promotion of the deveIopment of all types of business enterprises in China.
