摘要
市场经济条件下,职业福利与国家福利之间存在着功能补充关系。中国从计划经济向市场经济的转型,伴随着企业职业福利制度从与国家福利的混合体转向补充国家福利。从政策层面看两者的功能补充关系较为明确,但实践方面看两者的补充关系并不充分。企业职业福利发展中存在着形式补充与内容补充的失衡,为实现企业职业福利与市场经济相匹配的功能转型,中国需要构建平衡型企业职业福利,实现职业福利在项目类型、项目实现形式、项目覆盖范围等方面的平衡。
Occupational welfare and state welfare are complementary in the case of a market economy. As China transformed from a planned to a market economy, the role of occupational welfare in enterprises changes from being an ingredient of state welfare to a supplement to state welfare. The supplementary role of occupational welfare and social security is explicit in policies, but indistinct in practice. China’s occupational welfare has some problems including unbalanced structure, shortage of supply and narrow coverage. To transform the role of China’s occupational welfare to accommodate a market economy, China needs to build a well-balanced occupational welfare system in enterprises which strikes the balance between different types of programs, cash and in-kind benefits, and different groups of employees.
出处
《社会保障评论》
CSSCI
2018年第1期153-159,共7页
Chinese Social Security Review
基金
国家社会科学基金青年项目"国际比较视野下中国企业职业福利供给结构失衡问题研究("17CGL034)
关键词
职业福利
补充功能
平衡型企业职业福利
occupational welfare
supplementary function
balanced occupational welfare in enterprises
作者简介
丁学娜，管理学博士，南京审计大学公共经济学院讲师。主要研究方向：社会政策[学位论文]丁学娜：《职业福利补充功能的定位——基于中国企业职业福利转型视角的研究》，南京大学博士学位论文，2013年，指导教师：林闽钢。
