国际视角下的我国工伤保险差别费率研究

发布时间：2018-04-18 07:35

本文选题：工伤保险 + 差别费率　；参考：《理论月刊》2013年05期

【摘要】：通过对实行工伤差别费率的国家进行综合比较分析研究发现,人口、经济、工伤保险制度目标、行政资源与能力等是影响国外工伤保险费率确定方式的重要因素,主要表现为:经济越发达的国家其风险分类越细;人口数量较多的国家的风险分类往往较细;基金统筹层次高的国家其风险分类也越细。不同的费率方式对工伤保险制度功能特点影响巨大,特别影响到激励雇主做好工伤事故预防的有效性。结合我国工伤保险制度现状与环境条件,指出我国工伤保险费率确定采取更能体现工伤保险制度公平与效率的精算模式的条件还不成熟,主要原因是参保企业数量不足、参保职工人数比例偏低、工伤保险统筹层次过低,社会保险经办机构能力较欠缺等。建立精算化差别费率,是未来我国提高工伤保险制度功能的关键。
[Abstract]:Through a comprehensive comparative analysis of countries that implement differential rates of industrial injury, it is found that population, economy, target of industrial injury insurance system, administrative resources and ability are the important factors that influence the way of determining the rate of industrial injury insurance abroad.The main manifestations are as follows: the more developed countries are, the more detailed the risk classification is; the smaller the risk classification is in the countries with large population; the smaller the risk classification is in the countries with high level of fund coordination.Different rates have a great impact on the functional characteristics of industrial injury insurance system, especially on the effectiveness of encouraging employers to do a good job of industrial accident prevention.Combined with the present situation and environmental conditions of industrial injury insurance system in China, the author points out that the condition of adopting actuarial mode which can reflect the fairness and efficiency of industrial injury insurance system is not mature, the main reason is that the number of insured enterprises is insufficient.The proportion of insured workers is low, the overall level of industrial injury insurance is too low, and the capacity of social insurance agencies is deficient.Establishing actuarial differential rate is the key to improve the function of industrial injury insurance system in the future.
【作者单位】：浙江财经大学工伤保险研究所;
【基金】：教育部人文社会科学研究规划基金项目(10YJA840062)
【分类号】：F842.6

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