劳动者在劳动过程中都不可避免地会遭遇到各种风险,如疾病、年老、伤残、失业等,因失去生活来源而陷入生存困境。国家通过立法建立社会保险制度,能够为遭受风险的劳动者提供必要的生活保障,并通过社会保险基金来分摊风险,弥补劳动者遭受的损失。因此,用人单位和劳动者都必须按照法律规定参加社会保险.而不能就社会保险问题进行协商。然而,在市场经济条件下,用人单位为追求 Workers inevitably encounter various kinds of risks during their work, such as illness, old age, disability, unemployment, etc., and fall into a predicament because of their loss of source of living. By establishing a social insurance system through legislation, the state can provide the necessary living security for workers at risk, and through the social insurance fund, to spread the risk and make up for the losses suffered by workers. Therefore, employers and workers must participate in social insurance as required by law, and can not negotiate social insurance issues. However, under the condition of market economy, the employer pursues