發(fā)布時(shí)間：2018-04-15 10:16

  本文選題：工傷保險(xiǎn) + 本人工資��； 參考：《蘇州大學(xué)》2016年碩士論文

【摘要】：企業(yè)的運(yùn)營推動(dòng)社會(huì)經(jīng)濟(jì)的發(fā)展,勞動(dòng)者是企業(yè)運(yùn)營的推動(dòng)力量。工傷保險(xiǎn)不僅保障勞動(dòng)者的職業(yè)安全,及時(shí)給予經(jīng)濟(jì)補(bǔ)償,同時(shí)也分散用人單位的工傷風(fēng)險(xiǎn),起到安全網(wǎng)和減震器的作用。當(dāng)前工傷保險(xiǎn)出現(xiàn)大量待遇差額的現(xiàn)象,影響工傷保險(xiǎn)的發(fā)展和勞動(dòng)者的權(quán)益,社保機(jī)構(gòu)和法院處理不當(dāng)還會(huì)引發(fā)勞資雙方矛盾,甚至群體性沖突。本文通過選取部分案例,并結(jié)合地方實(shí)踐探索和法律法規(guī)規(guī)定以及學(xué)者爭議焦點(diǎn),對(duì)解決待遇差額問題進(jìn)行初步探討和建議。本文首先通過法規(guī)和案例分析闡述當(dāng)前工傷保險(xiǎn)待遇差額的現(xiàn)狀,并進(jìn)一步分析差額待遇產(chǎn)生源于法規(guī)規(guī)定不詳、用人單位違法申報(bào)、社保機(jī)構(gòu)和政府監(jiān)管缺失等原因。進(jìn)而對(duì)解決問題的不同方案進(jìn)行比較分析,即針對(duì)各方爭議的焦點(diǎn):本人工資的計(jì)算標(biāo)準(zhǔn)、待遇差額的承擔(dān)主體和方式兩個(gè)問題的不同方案的贊成和反對(duì)理由陳述,最后結(jié)合地方實(shí)踐經(jīng)驗(yàn)提出初步解決問題的建議。杜絕待遇差額需要立法明確本人工資以實(shí)際工資為標(biāo)準(zhǔn)、稅務(wù)機(jī)關(guān)統(tǒng)一全面征收稽核兩個(gè)方面改革;解決當(dāng)前出現(xiàn)的待遇差額則由用人單位補(bǔ)足繳險(xiǎn),社保機(jī)構(gòu)補(bǔ)發(fā)非一次性支付的待遇項(xiàng)目差額,加強(qiáng)各方面監(jiān)督等對(duì)策,以期能為解決待遇差額提供研究借鑒。
[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.
【學(xué)位授予單位】：蘇州大學(xué)
【學(xué)位級(jí)別】：碩士
【學(xué)位授予年份】：2016
【分類號(hào)】：D922.55

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