工伤保险待遇差额研究

发布时间：2018-04-15 10:16

本文选题：工伤保险 + 本人工资　；参考：《苏州大学》2016年硕士论文

【摘要】：企业的运营推动社会经济的发展,劳动者是企业运营的推动力量。工伤保险不仅保障劳动者的职业安全,及时给予经济补偿,同时也分散用人单位的工伤风险,起到安全网和减震器的作用。当前工伤保险出现大量待遇差额的现象,影响工伤保险的发展和劳动者的权益,社保机构和法院处理不当还会引发劳资双方矛盾,甚至群体性冲突。本文通过选取部分案例,并结合地方实践探索和法律法规规定以及学者争议焦点,对解决待遇差额问题进行初步探讨和建议。本文首先通过法规和案例分析阐述当前工伤保险待遇差额的现状,并进一步分析差额待遇产生源于法规规定不详、用人单位违法申报、社保机构和政府监管缺失等原因。进而对解决问题的不同方案进行比较分析,即针对各方争议的焦点:本人工资的计算标准、待遇差额的承担主体和方式两个问题的不同方案的赞成和反对理由陈述,最后结合地方实践经验提出初步解决问题的建议。杜绝待遇差额需要立法明确本人工资以实际工资为标准、税务机关统一全面征收稽核两个方面改革;解决当前出现的待遇差额则由用人单位补足缴险,社保机构补发非一次性支付的待遇项目差额,加强各方面监督等对策,以期能为解决待遇差额提供研究借鉴。
[Abstract]:The operation of the enterprise promotes the development of social economy, and the laborer is the driving force of the operation of the enterprise.Industrial injury insurance not only ensures the occupational safety of workers and gives economic compensation in time, but also distributes the industrial injury risk of employers, which plays the role of safety net and shock absorber.At present, there is a large amount of difference of treatment in industrial injury insurance, which affects the development of industrial injury insurance and the rights and interests of workers. The improper handling of social security institutions and courts will also lead to conflicts between employers and employees, even group conflicts.Through selecting some cases, combining with local practice, laws and regulations and scholars' controversial focus, this paper makes a preliminary discussion and suggestions on how to solve the problem of difference of treatment.In this paper, the current situation of the difference of industrial injury insurance benefits is explained through the analysis of laws and cases, and the causes of the difference are further analyzed, such as the lack of regulations, the illegal declaration of employers, the lack of supervision of social security institutions and the government, and so on.Then the different solutions to the problem are compared and analyzed, that is, according to the focus of the dispute between the parties: the calculation standard of the salary, the main body and the way of the difference of treatment, the statement of reasons for approval and opposition of the two different schemes, that is, the main body and the way of the difference of treatment.Finally, combined with local practical experience, the paper puts forward some preliminary suggestions to solve the problem.To put an end to the difference of treatment, it is necessary to legislate clearly that one's wages are based on real wages, and that the tax authorities should uniformly and comprehensively levy and audit the two aspects of reform; and to solve the current situation of the difference of treatment, the employer should make up for the payment of insurance.The social security institutions make up the non-one-time payment item difference, strengthen the supervision of all aspects, and so on, in order to provide the research reference for solving the difference of treatment.
【学位授予单位】：苏州大学
【学位级别】：硕士
【学位授予年份】：2016
【分类号】：D922.55

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