中国实行统一的失业保险费率，在失业保险基金累积结余不断增长的背景下，各地区也开始探索失业保险费率调整机制。目前中国部分省市试点的失业保险费率调整机制分为失业保险费率统一调整机制和浮动调整机制两类。分析表明失业保险费率浮动调整机制更为科学，本文结合失业保险经验税率制度发展经验，提出完善中国失业保险费率调整机制的对策建议：将失业保险金支出作为调整失业保险费率的依据；规范费率调整比例计算方法；确立合理的失业保险费率调整上下限。%Chinaˊs unemployment insurance uses the fix contribution rate system. Under the circumstance of larger unemployment insurance fund accumulation,several cities start to adjust the unemployment insurance contribution rate. Two types of adjustment mechanisms are used:one is to adjust the contribution rate the same rate for all employers;another one is to adjust the contribution rate differently according to different conditions of employers. The second one is advisable and is similar to experience rating system. Thus relevant countermeasures to improve the contribution system are provided,such as adjusting the contribution according to fund reserve, standardizing measures of adjustment ratio and adjustment range.
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