CAJ | 학술논문

法国的社会医疗保险（SHI)）在其近七十年的发展历程中，逐步建立和完善了多元化的筹资机制。本文在详细介绍SHI筹资结构的基础上，提出了对我国医疗保险筹资模式的借鉴经验，包括改革现行职工医保缴费基数，将工资外收入纳入缴费基数，从而增加筹资的公平性，减少基金长期运营风险。对于非就业人员，积极探索以综合收入和资产为基数进行缴费评估，同时，尝试开征特种税，作为社会医疗保险资金来源的有力补充。
법국적사회의료보험（SHI)）재기근칠십년적발전역정중，축보건립화완선료다원화적주자궤제。본문재상세개소SHI주자결구적기출상，제출료대아국의료보험주자모식적차감경험，포괄개혁현행직공의보격비기수，장공자외수입납입격비기수，종이증가주자적공평성，감소기금장기운영풍험。대우비취업인원，적겁탐색이종합수입화자산위기수진행격비평고，동시，상시개정특충세，작위사회의료보험자금래원적유력보충。
In France, the Statutory Health Insurance (SHI) has gradually established and improved a wide range of fi nancing mechanisms in nearly seventy years. Based on the structure of fi nancing sources in France, improving the contributions ratio of the employees, bringing extra income into the health insurance financial base to increase the fairness of insurance fund collection, and to reduce long-term fund risk, are suggested for our insurance fund collecting. For the self-employed, we should actively explore a mode to evaluate individual’s total income and assets to decide their insurance contribution. At the same time, we can make the social health insurance supplemented by levying specifi c taxes.