我国工伤保险劳动能力丧失等级待遇研究

发布时间：2018-08-24 10:33

【摘要】：随着社会经济的发展,工伤保险在职业安全方面的重要性尤其凸显,工伤待遇在工伤保险的范畴中又是处在核心位置。但是,我国工伤保险制度建立较晚,属地化管理的工伤保险政策存在较大的差异,伤残待遇水平参差不齐。我国工伤保险劳动能力丧失等级待遇制定的合理性和科学性值得深究。关于我国工伤保险劳动能力丧失等级待遇的研究主要集中在工伤待遇政策的梳理和分析,不同群体和行业工伤待遇水平研究和工伤待遇的国际比较等方面。以上研究并没有深刻揭示我国工伤保险劳动能力丧失等级待遇的设置是否是科学的?如果是不科学不合理的,那科学合理的工伤保险待遇补偿标准应该是怎样计算的?本文首先定量测算出我国工伤保险劳动能力丧失等级与待遇匹配程度,然后通过文献法和访谈法探究工伤等级与待遇不匹配原因,最终提出如何确立我国科学合理的工伤保险劳动能力丧失等级待遇的问题。运用归纳与演绎的研究方法,从理论上解释工伤补偿的一般标准;通过总结国外工伤保险补偿方式,归纳国外工伤保险待遇的标准区间,并结合我国工伤保险的历史发展路径,制定我国工伤保险劳动能力丧失等级待遇的方案,最终得出以下结论:第一,我国工伤保险无论是长期伤残待遇还是一次性待遇的政策均存在不合理的问题。工伤保险待遇给付与伤残等级之间不对称,地区补偿制度呈现碎片化,补偿水平参差不齐。我国工伤保险劳动能力丧失伤残待遇政策的制定科学性和合理性较差。第二,理论上分析出工伤的本质是一种民事侵权行为,工伤补偿责任经历了雇员自负、过失责任、严格过失责任到无过失责任的变迁,社会保险框架下工伤补偿的本质是劳资双方相互妥协的定额赔偿结果,综合分析在理论上推导出工伤保险劳动能力丧失伤残待遇实质上等于损失的劳动能力的工资价值。第三,通过128个国家或地区工伤保险劳动能力丧失伤残待遇区间的分析,长期支付津贴的方式为完全永久性伤残待遇支付的主流,待遇计算模式为:待遇系数*待遇基数*待遇期限=完全永久性伤残待遇;国外工伤保险部分永久性伤残待遇标准多为一定比例的全额完全永久性伤残待遇。第四,根据理论解释推导、国外工伤保险劳动能力丧失伤残待遇的经验和我国工伤保险补偿待遇的历史路径综合分析,我国工伤保险劳动能力丧失等级待遇的高中低方案的计算模型为:DT=a*l*w*(t1-t2)+(29-2n)*w其中,DT为伤残待遇,aa为伤残待遇系数,l为劳动能力丧失或者伤残程度的百分比l∈(75-100%),n∈(1,2,3,4,5,6),w为本人工资,t1为退休年龄,t2为伤残年龄。我国工伤保险劳动能力丧失等级长期待遇高方案的待遇系数取值为90-100%;中方案的待遇系数取值为80-89%;低方案的待遇系数取值为70-79%。第五,我国工伤保险劳动能力丧失一次性补偿存在客观必然性,我国工伤保险劳动能力丧失待遇应根据伤残者意愿选择待遇给付方式。对于一次性补偿的标准应该与对应伤残等级的长期津贴的折现额相一致。
[Abstract]:With the development of social economy, the importance of industrial injury insurance in occupational safety is especially prominent, and the treatment of industrial injury is in the core position in the category of industrial injury insurance. The rationality and scientificity of the formulation of the hierarchical treatment for the loss of working ability in industrial injury insurance in China are worth studying deeply. This paper profoundly reveals whether the establishment of the ranking treatment for the loss of labor ability in industrial injury insurance is scientific? If it is not scientific and unreasonable, how should the scientific and reasonable compensation standard for the loss of labor ability in industrial injury insurance be calculated? This paper probes into the causes of the mismatch between the class of industrial injury and the salary by means of presentations and interviews, and finally puts forward how to establish a scientific and reasonable class treatment for the loss of labor ability in industrial injury insurance in China. According to the standard interval of injury insurance treatment and the historical development path of China's industrial injury insurance, this paper formulates a scheme for the grading treatment of the loss of labor ability in China's industrial injury insurance, and finally draws the following conclusions: Firstly, there are unreasonable problems in the policy of China's industrial injury insurance, whether it is long-term disability treatment or one-time treatment. There is an asymmetry between the payment and the disability level, the regional compensation system is fragmented and the compensation level is uneven. The formulation of the disability treatment policy in China's industrial injury insurance is not scientific and reasonable. Secondly, it is theoretically analyzed that the nature of industrial injury is a kind of civil tort, and the liability for industrial injury compensation has experienced the employee's own responsibility and fault. The essence of industrial injury compensation under the framework of social insurance is the result of quota compensation of mutual compromise between labor and management. Comprehensive analysis theoretically deduces that the treatment of disability in industrial injury insurance is essentially equal to the wage value of lost labor capacity. Thirdly, through 128 countries. Or the analysis of the treatment interval of disability in the area of industrial injury insurance, the way of long-term payment of allowance is the mainstream of complete permanent disability treatment, and the calculation model of treatment is: treatment coefficient * treatment base * treatment period = complete permanent disability treatment; the standard of partial permanent disability treatment in foreign industrial injury insurance is mostly a certain proportion. Fourthly, according to the theoretical explanation and deduction, the experience of foreign countries and the historical path of China's industrial injury insurance compensation treatment, the calculating model of the high-middle and low-grade treatment of industrial injury insurance is DT = a * L * w * (t1-t2) + (29-2n) * W. Among them, DT is the treatment of disability, AA is the treatment coefficient of disability, L is the percentage of loss of labor ability or degree of disability l < (75-100%), n < (1,2,3,4,5,6), W is the wage of the local people, T1 is the retirement age, T2 is the disabled age. Fifth, there is an objective inevitability of one-off compensation for the loss of labor ability in China's industrial injury insurance. The treatment for the loss of labor ability in China's industrial injury insurance should be based on the willingness of the disabled to choose the mode of payment. The standard of one-time compensation should be long-term corresponding to the level of disability. The discount of the allowance is consistent.
【学位授予单位】：华东师范大学
【学位级别】：硕士
【学位授予年份】：2017
【分类号】：F842.616

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