生育津贴制度研究

发布时间：2018-06-02 15:32

本文选题：生育保障 + 生育津贴　；参考：《浙江大学》2013年硕士论文

【摘要】：生育医疗费用和生育津贴是生育保障待遇的两个方面。生育医疗费用并入社会医疗保险,是国外大多数国家的做法：近几年,我国正积极通过生育保险和医疗保险协同推进的方法,解决工薪劳动者生育医疗费用保障问题,同时在新型农村合作医疗制度和城镇居民基本医疗保险制度中解决非工薪劳动者生育医疗费用保障问题。但是,对于生育津贴,目前仅限于工薪劳动者,广大非就业育龄女性群体被排除在制度之外,而且生育津贴计发标准、支付方式各地差异较大：人群分等、制度分设、待遇悬殊的生育保障制度安排.直接影响着社会公平和制度运行效率。本研究从中国实际出发,借鉴国际经验,对我国生育保障制度进行规划和设计,提出将生育医疗费用纳入社会医疗保险,单独设置覆盖全民的生育津贴制度。对于生育津贴制度,通过建立精算模型,对制度覆盖水平下的津贴领取人数、用人单位缴费率和资金需求量进行测算。测算结果表明,我国未来十五年非就业育龄女性人数几近就业育龄女性人数的两倍,人数庞大的非就业女性恰恰是目前的生育保险制度忽略的群体：用人单位缴费率不超过0.2%,远远低于目前的政策要求：生育津贴制度资金需求量占财政收人的比重维持在较低水平.财政支付能力处于完全可以承受的范围之内,故而本研究认为,我国现阶段完全有能力构建生育津贴制度。生育津贴制度可以有效弥补现行制度的缺失,应该成为我国适度普惠型社会福利体系框架下的一个重要子项制度：为使这一制度能够有效实施.本研究提出用人单位与政府共同承担生育津贴制度筹资责任,而生育津贴待遇则应以保基本为原则,待遇标准应该适度。这项研究和有关建议,希望能够为我国建立更加合理的生育保障制度提供参考建议。
[Abstract]:The birth medical expenses and birth allowance are the two aspects of the birth guarantee treatment. The birth medical cost is incorporated into the social medical insurance, which is the practice of most foreign countries. In recent years, our country is actively using the method of promoting the birth insurance and medical insurance to solve the problem of the maternity cost guarantee of the working workers, and at the same time in the new type of agriculture. The village cooperative medical system and the urban residents' basic medical insurance system solve the problem of medical cost guarantee for non worker workers. However, the birth allowance is only limited to working workers, the majority of non employment women of childbearing age are excluded from the system, and the birth allowance is issued by the standard, and the different ways of payment vary widely. The arrangement of the birth insurance system, which is divided into groups, separated by system, and with a wide range of treatment, directly affects the social equity and the efficiency of the system operation.
Starting from the actual situation of China and drawing on the international experience, this study plans and designs the system of maternity protection in China, puts forward the inclusion of childbearing medical expenses into the social medical insurance, and sets up a system of childbearing allowance to cover the whole people alone. The calculation results show that the number of non employment women in the next fifteen years is nearly two times the number of women of childbearing age, and the large number of non employment women is just the group neglected by the current childbearing insurance system: the payment rate of employers is not more than 0.2%, far below the current policy. It is required: the fund demand of the birth allowance system is maintained at a low level of the proportion of the financial recipients. The financial payment ability is within the full scope. Therefore, the present study believes that the birth allowance system is fully capable of building the birth allowance system at the present stage. The birth allowance system can make up for the lack of the current system and should be our country. An important subitem system under the framework of the moderate and inclusive social welfare system: to enable the system to be implemented effectively. This study suggests that the employer and the government jointly undertake the responsibility for raising funds for the birth allowance system, while the birth allowance treatment should be based on the basic principle and the treatment standard should be moderate. It can provide a reference for our country to establish a more reasonable birth security system.
【学位授予单位】：浙江大学
【学位级别】：硕士
【学位授予年份】：2013
【分类号】：F842.617

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