工伤保险二次投保的思考与实践-《武汉职业技术学院学报》

文章信息/Info

Author(s):: LU You-you; Zhongnan University of Economics and Law, Wuhan 430073, China

Keywords:: supplementary occupational injury insurance; second insurance; credible commitment; audit risk

摘要:: 2010年新《工伤保险条例》出台后，工伤保险基金支付压力增大，各地区相继开展了补充工伤保险的实践，积极探索化解基金支付风险的方法。国内在工伤保险改革的过程中，涌现了三种模式，分别是员工福利模式、补充工伤保险模式和二次投保模式。作为二次投保的典型代表，湖北长阳从基金中划出一定比例的费用向保险公司投保，这种在不增加职工缴费和政府成本的情况下，发挥政府主导作用引入市场机制的做法，具有可行性和优越性，为工伤保险基金的安全运行提供了新的思路。

Abstract:: Since the issue of Regulation on Occupational Injuries Insurance in 2010, the social funds have been faced with great financial difficulties as a result of large reimbursement paid for the occupational injuries. The local governments in many areas have been exploring the solutions to payment risk. Three modes are practiced. They are staff welfare mode, supplementary occupational injury insurance mode and second insurance mode. The paper studies the practice of Hubei Changyang company with second insurance. The company appropriated a fixed sum from fund to insure for the staff. In this way, governments’ dominant role is made use of and the market mechanism is introduced. It is a feasible and advantageous solution.