计划生育是我国长期的一项基本国策,企业生育保险如何更好地发挥保障功能作用值得探讨。漳州市企业女职工生育保险于一九九三年开展以来,到2000年底,共征收生育基金1894万元,已享受生育保险待遇共8200人,累计支出1528万元,以收定支、略有结余的原则得到落实,在维护企业女职工合法权益、促进妇女就业、减少性别歧视、均衡各企业生育费用支出和落实国家计划生育方针及妇女劳动保护政策起到积极的作用,取得良好的社会效益。但是,我们也应该看到生育保险在现实执行中存在的一些问题。现在生育保险基金征收难度加大。社会主义市场经济的建立,打破了原有固定工的界限,解除劳动关系后成为灵活就业人员不再参加生育保险;部分外资、三资、股份,私营企业对使用的农民工、临时工、季节工不参保,婚育女职工必竟只占职工的少数,在本企业中很难督促企业参保;中央属行业属地参保原则难以到位等等,使近几年的生育保险参 Family planning is a long-term basic national policy of our country and it is worth discussing how the enterprise maternity insurance can give full play to its function as a safeguard function. Since the implementation of maternity insurance for female employees in Zhangzhou City in 1993, by the end of 2000, a total of 18.94 million yuan of maternity fund has been collected and 8200 maternity insurance benefits have been enjoyed, with a total expenditure of 15.28 million yuan The principle of balance has been implemented and has played a positive role in safeguarding the legitimate rights and interests of female workers in enterprises, promoting women’s employment, reducing gender discrimination, balancing the expenditure on reproduction of enterprises and implementing the national family planning policy and the women’s labor protection policy, and has achieved good social benefits . However, we should also see some problems in the actual implementation of maternity insurance. Now maternity insurance fund levied more difficult. The establishment of a socialist market economy has broken the boundaries of the original fixed workers and became flexible employees after labor relations have been removed from maternity insurance. Some foreign-funded, foreign-funded, private-owned enterprises have been using migrant workers, temporary workers, seasonal workers Not insured, women and children of marriage and childbirth, after all, only a minority of workers in the enterprise is difficult to supervise enterprises insured; the central industry is difficult to ensure the principle of territoriality insured, etc., so that in recent years,