劳保费用的社会统筹是劳动制度改革的一项重要内容,是养老金保险社会化的重要步骤,是减轻企业负担,逐步改变企业办社会的重大措施。1987年开始,劳保费用正在逐步推行社会统筹。煤炭行业由于全行业亏损,参加地方社会统筹后,地方吃煤炭的“大锅饭”,煤炭企业负担陡增而不受益。国家计委、劳动部考虑到煤炭行业的特殊困难, The social pooling of labor insurance costs is an important part of the reform of the labor system, an important step in the socialization of pension insurance, a major measure to reduce the burden on enterprises and gradually change the way enterprises run social affairs. Since 1987, labor insurance costs are gradually implementing social co-ordination. Coal industry due to industry-wide losses, to participate in local social pooling, the local eat coal “big pot”, the burdens of coal enterprises do not benefit. National Planning Commission, Ministry of Labor Taking into account the special difficulties of the coal industry,