一、我国社会劳动保险的回顾社会劳动者的劳动保险及其基金的聚集,是人类社会的文明、进步、发展的一个标志。我国社会劳动保险始于50年代,它由全国总工会颁发的《劳动保险条例》而产生。当时曾规定凡100人以上的工厂、企业均应建立劳动保险基金,由行政方按月以工资总额3％拨交工会;工会会计按月发放退休工资、六 I. Review of Social Labor Insurance in China Social workers’ labor insurance and the accumulation of their funds are a symbol of the civilization, progress, and development of human society. China’s social labor insurance began in the 1950s and it was produced by the Labor Insurance Regulations issued by the National Federation of Labor Unions. At that time, it was stipulated that factories and enterprises with more than 100 employees should establish a labor insurance fund, and the administrative party should pay a monthly salary of 3% to the labor union; the trade union accountant should pay monthly retirement salary, six