一次性工亡补助金标准的立法完善  

Legislative Improvement of the Standard for One-time Work-related Death Subsidy

作　　者：周晓莉 ZHOU Xiaoli

机构地区：[1]安徽大学法学院,安徽合肥230601

出　　处：《保险职业学院学报》2024年第4期61-67,共7页Journal of Insurance Professional College

基　　金：安徽省哲学社会科学规划一般项目“新就业形态人员劳动和社会保障制度研究”(AHSKY2022D147)。

摘　　要：一次性工亡补助金标准的设置应体现工伤补偿损害填补和生活保障的复合构造性。现行标准的计发基数全国均一化,具有与其他工伤补偿项目不协调、与工伤保险统筹层次不匹配、易导致过度补偿或补偿不足以及支付方式不合理等问题。理论上,工亡补助金的设置应在保留合理差异的基础之上实现再分配公平,其保障水平不应大幅度高于或者低于统筹地区的一般生活水平。在域外立法例中,一次性支付的工亡补偿大多表现为金额小、给付金额有限制,抑或在例外情况才进行支付。鉴于此,研究认为:中国的工亡补助金标准需要将计发基数调整为省级职工年平均工资,设置不同的给付档次并改变工亡补助金的给付方式,在实现其应有保障效果的同时,推进工伤保险基金的可持续发展。The setting of the standard of one-time work-related death subsidy should reflect the compound construction of work-related injury compensation and life security.The current standard is uniform in the whole country,which is not coordinated with other industrial injury compensation projects,not matching with the overall planning level of work-related injury insurance,easy to lead to overcompensation or undercompensation,and the payment method is unreasonable as well.Theoretically,the establishment of work-related death subsidy should achieve fair redistribution on the basis of retaining reasonable differences,and its security level should not be significantly higher or lower than the general living standard of the overall planning area.In foreign legislative cases,the lump sum compensation for work-related death is mostly shown as small amount,limited amount of payment,or only paid in exceptional circumstances.In view of this,the study concludes that work-related death subsidy standard in China needs to adjust the base of calculation and payment to the annual average salary of provincial workers,to set different payment grades and to change the payment method of work-related death subsidy,so as to achieve its due protection effect and promote the sustainable development of work-related injury insurance funds.

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 一次性工亡补助金标准 

分 类 号：F840.616[经济管理—保险]