论一次性工亡补助金的计算规则及其构建  

On the Calculation Rules and Construction of One-time Work Death Grant

作　　者：周晓莉 Zhou Xiaoli(Anhui University,Hefei Anhui 230601)

机构地区：[1]安徽大学,安徽合肥230601

出　　处：《安徽警官职业学院学报》2024年第1期17-21,共5页Journal of Anhui Vocational College of Police Officers

基　　金：安徽省哲学社会科学规划项目“新就业形态职业伤害问题与保障制度研究”(AHSKQ2021D05)。

摘　　要：现行的一次性工亡补助金标准是立法者盲目追求形式平等的结果,忽略了我国地域发展差距大的国情,究其根本原因是对工亡补助金的性质存在错误认知。工亡补助金属于我国死亡赔偿金的一种,对其性质宜采“一定物质生活水平维持说”,它仅赔偿物质损害,并且可以与遗属抚恤金可以并存。我国工亡补助金应采取类型化计算方式和有限的个别化相结合的计算方式,并且以职工生前上一年年平均工资和统筹地区上一年度职工年平均工资作为计算基数。The current standard of work death subsidy is the result of the legislators'blind pursuit of equality in forms,which ignores the national condition of the big regional development gap in our coun⁃try.The fundamental reason is the wrong cognition of the nature of work death subsidy.Work death subsi⁃dy belongs to a kind of death compensation in our country.It is appropriate to adopt"certain material liv⁃ing standard to maintain"to its nature.It compensates only for material damage,and can coexist with the survivor's pension.Our country work death grants should adopt the calculation method of classification and the calculation method of the combination of limited individualization,and with the average wage of the workers in the last year before their life and the average wage of the workers in the last year in the overall planning area as the calculation base.

关 键 词：人身损害赔偿 工伤死亡待遇 死亡赔偿金 一次性工亡补助金 

分 类 号：F840.61[经济管理—保险] D922.55[政治法律—民商法学]