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劳动部《企业职工工伤保险试行办法》1996年10月1日实施,各地企业无论参加属地工伤保险与否,基本都按此文件执行。《工伤保险条例》颁布实施以后,参保前的老工伤人员和工亡遗属的定期待遇未纳入工伤保险基金统筹,仍由企业支付,成为这些企业特别是国营老企业的沉重包袱。而且,企业经营情况不佳时,这些费用就不能保证及时足额到位,工残职工的权益就得不到充分保障。笔者认为,不论是从工伤保险的立法宗旨,还是从国家关于建立和完善独立于用人单位之外的社会保险体
The Ministry of Labor “Trial Measures for Work-related Injury Insurance for Enterprise Workers” was implemented on October 1, 1996. Enterprises in all localities, regardless of whether they participated in the work-related injury insurance or not, basically executed it according to this document. After the promulgation and implementation of the “Industrial Injury Insurance Ordinance”, the regular treatment of old injured workers and survivors of deaths before the insured is not included in the overall arrangement of the work-related injury insurance fund and is still paid by the enterprises and becomes the heavy burden of these enterprises, especially the state-owned old enterprises. Moreover, when the business conditions of enterprises are not good, these expenses can not be guaranteed in full and timely manner. The rights and interests of disabled workers will not be fully guaranteed. The author believes that both from the legislative purpose of industrial injury insurance, or from the state on the establishment and improvement of independent of the employing unit outside the social security body