Analysis of the Effect of Dividend Insurance Structure in National Social Insurance Regulations

摘要

Based on the background of national regulation changes from labor insurance to social insurance, this paper compares the main differences of the two on the regulation structure level. It emphasizes on the analysis of the disadvantages originated from the arrangements made for dividend insurance type of social insurance. It makes a conclusion that from the aspect of getting favors , social insurance has been left far behind by labor insurance. That is because labor insurance is a synthetical regulation arrangements while social insurance is set according to dividend insurance type in which enterprises only take part in one or several certain insurance types and then the insurance treatments the employee enjoyed would be imperfect. Meanwhile, regulation arrangements based on dividend insurance of social insurance has led to too high synthetical payment rate and that has not only raised the regulation threshold but also prevented the competencies of enterprises from being promoted and the coverage of social insurance from being expanded.