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一、职工福利费制度改革的背景按工资总额一定比例计提企业职工福利费,是自上世纪80年代以来实行的与工资制度并行的一项重要分配制度。随着经济体制改革和企业制度改革的不断深入,这种制度逐渐发生了变化。(一)职工的养老和医疗福利被逐步纳入社会保障体系自20世纪90年代开始,我国逐步建立了城镇企业职工基本医疗、基本养老、失业、工伤等社会保障制度,企业职
I. Background of Reform of Employee Welfare Fee System The provision of welfare funds for enterprise employees according to a certain percentage of the total wage is an important distribution system implemented in parallel with the wage system since the 1980s. With the continuous reform of the economic system and the reform of the enterprise system, this system has gradually changed. (I) Pension and Medical Welfare for Workers and Staff members Gradually Included in the Social Security System Since the 1990s, China has gradually established social security systems for basic medical care, basic old-age pension, unemployment and work-related injuries among urban workers,