CAJ | 학술논문

2010年颁布的《中华人民共和国社会保险法》首次确立了工伤保险补偿先行支付制度，2011年人力资源和社会保障部又颁行《社会保险基金先行支付暂行办法》配套先行支付制度的实施。但是由于法律规定的疏漏，完善工伤保险补偿先行支付制度成为紧迫的课题。台湾地区工伤保险法律制度设置细腻，注意到制度的完整性、福利性、合法性与公平性，其通过“职业灾害劳工保护法”设置的兜底性补偿制度在诸多方面值得借鉴。通过法理分析和比较，大陆工伤保险基金先行支付应确立政府责任，立法应遵循及时性、公平性等原则，并应加强处罚力度，保障工伤保险基金的安全和先行支付制度的有效实施。
2010년반포적《중화인민공화국사회보험법》수차학립료공상보험보상선행지부제도，2011년인력자원화사회보장부우반행《사회보험기금선행지부잠행판법》배투선행지부제도적실시。단시유우법률규정적소루，완선공상보험보상선행지부제도성위긴박적과제。태만지구공상보험법률제도설치세니，주의도제도적완정성、복리성、합법성여공평성，기통과“직업재해노공보호법”설치적두저성보상제도재제다방면치득차감。통과법리분석화비교，대륙공상보험기금선행지부응학립정부책임，입법응준순급시성、공평성등원칙，병응가강처벌력도，보장공상보험기금적안전화선행지부제도적유효실시。
Social Insurance Law promulgated in 2010 established the advance payment system of work-related injury insur- ance foundation for the first time. Then the Ministry of Human Resources and Social Security promulgated the Interim Proce- dures about the Advance Payment of Social Insurance Foundation in order to support the advance payment system. However, as a result of the flaws in law,the improvement about the advance payment system of worker＇s injury insurance compensation has been the urgent issue in reality. The worker＇s injury insurance system of Taiwan area is designed in detail. It pays attention to the integrity, welfare,legality and fairness of the systems. In addition, it is worthy to refer to its Law on Protection of Labors Suf feredfrom Occupational Damage which set up the interception compensation system in many aspects. Through the legal analysis and contrast,the paper holds,the mainland＇s advance payment system of worker＇s injury insurance foundation should establish the governmental responsibility, and the legislations should follow the principles of promptness and fairness. Besides,it is also necessary to strengthen the punishment in order to secure the safety of the worker＇s injury insurance foundation and the effective implementation of the advance payment system.