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《工伤保险条例》(以下简称《条例》)第二章对工伤保险基金的征缴、管辖、管理、使用作了规范,其中的主要原则有:(1)以支定收、收支平衡原则;(2)按行业风险缴费原则;(3)浮动费率原则;(4)雇主缴费原则;(5)扩大统筹层次的原则;(6)财政专户管理原则;(7)风险储备原则等。下面就这些原则加以简要的分析和说明。
The second chapter of the Work Injury Insurance Ordinance (hereinafter referred to as the “Regulations”) regulates the collection, administration, administration and use of work-related injury insurance funds. The main principles are as follows: (1) ; (2) The principle of payment by industry risk; (3) The principle of floating rate; (4) The principle of employer payment; (5) The principle of expanding the level of pooling; (6) The principle of financial account management; . The following brief analysis of these principles and instructions.