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残疾人就业保障金制度改革探析 被引量:1

An Analysis of the System of “Residual Premium” for the Disabled
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摘要 随着改革的深入,我国为保障残疾人劳动权益建立的"残保金"制度,由于征收主体错位、征管体制缺陷、资金使用监管不到位等原因,已不能适应经济社会的发展,甚至背离了制度设计的初衷。因此应建立以失业保险为基础、财政投入为补充的残疾人就业服务保障制度,转变投入方式,推进残疾人保障信息公开工作,将党和政府对残疾人的优惠政策真正落到实处,让广大残疾人平等参与社会生活,共享改革发展成果。 With the deepening of reform, in order to protect the rights and interests of the disabled, our government established the system of "Residual Premium". But with the mismatch of levy body, imperfection of levy system, poor supervision of funds, which limits the desire for the development of economy and society and even deviated from the original intention of system design. We suggest establishing the disabled employment service security sys- tem on the basis and supplement of the unemployment insurance and financial input. The mode of investment should be transformed, and the public security information work for the disabled should be promoted, thus we can truly im- plement the preferential policies of disabled persons of the Party and the government, then let the masses of people with disabilities to participate in social life equally and share the development achievement of the reform.
作者 周俊
机构地区 山西省审计厅
出处 《山西财政税务专科学校学报》 2013年第5期3-6,共4页 Journal of Shanxi Finance & Taxation College
关键词 残疾人 就业 保障金 the disabled employment security
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