摘要
我国失业保险基金长期存在结余率过高的问题,阻碍了失业保险功能的充分发挥。以2018年我国31个省份失业保险结余情况作为案例,结合必要条件分析方法与模糊集定性比较分析方法分析我国失业保险基金结余形成的多元路径,结果发现,在失业保险低统筹层次运行的状况下,不同地区失业保险基金结余的成因不同,可将其归纳为由失业保险制度内生的收支剪刀差而造成的开源节流型路径及失业保险与其他政策协同过程中形成的政策补充型路径与政策替代型路径。基于此,提出以下政策建议:针对异质性的失业保险基金结余路径进行相应的制度改革,提升基金利用效率;进一步落实降低失业保险费率的政策,减轻企业与劳动者的负担;逐步提升失业保险基金的统筹层次,在全国范围内实现基金收支平衡;推动失业保险参保扩面工作,降低失业保险受益门槛,提高失业保险制度的受益率。
China's unemployment insurance fund has a long-standing problem of high balance rate,which hinders the full play of the function of unemployment insurance.Exampling the unemployment insurance balance of 31 provinces and municipalities in China in 2018,this paper analyzes the formation path of high unemployment insurance fund balance in China by combining NCA and fsQCA methods.Research has revealed that under the condition of low coordination level of unemployment insurance,the reasons for the formation of unemployment insurance fund balance vary across regions,which can be categorized into three paths:the"revenue increase and expenditure reduction"path resulting from the inherent imbalance between revenues and expenditures within the unemployment insurance system,and the"policy supplement"and"policy substitution"paths formed through the collaborative interplay between unemployment insurance and other policies.Based on these findings,the policy suggestion are proposed including implementing institutional reforms in view of the heterogeneous path of unemployment insurance fund balance to improve the utilization efficiency of unemployment insurance fund,further implementing policies of reducing unemployment insurance premiums to relieve the burden on both businesses and workers,gradually raising the coordination level of unemployment insurance funds to achieve nationwide balance between fund inflows and outflows,promoting the expansion of unemployment insurance coverage and reducing the eligibility threshold for unemployment insurance benefits to increase the benefit rate of the unemployment insurance system.
作者
余澍
席恒
范昕
YU Shu;XI Heng;FAN Xin
出处
《社会保障研究》
CSSCI
北大核心
2023年第3期69-79,共11页
Social Security Studies
基金
国家社会科学基金重大项目“海峡两岸劳动力流动现状调查与劳动权益保障研究”(18ZDA083)
西北大学优秀博士学位论文培育项目“迈向职业保障:加速社会中职业生命历程的中断与重建”(YB2023004)的阶段性成果。
