《企业职工工伤保险试行办法》(劳部发[1996]266号)文件的规定:工伤保险基金按“以收定支,收支基本平衡”的原则进行征收,并要求建立行业差别费率和浮动费率机制,促进安全生产。目前,各地正在探索制订行业差别费率的办法。大连分了15档行业费率,海南、广西等省分了5档行业费率,行业差别费率逐步丰富,也越来越细。但是,由于不能确定全部行业风险程度,造成了部分地区基金收支不平衡或积累过多。通过事故和职业病风险分析,用企业差别费率代替行业差别费率,来进行风险管理和基金平衡,是一种可供选择的 The Provisional Regulations on Work-related Injury Insurance for Employees (Laibufa [1996] No. 266) stipulates that the work injury insurance fund shall be levied according to the principle of “accepting payment, basically balancing receipts and disbursements” and requires the establishment of industry-specific rates Floating rate mechanism to promote safe production. At present, various localities are exploring ways of formulating industry-specific rates. Dalian divided 15 file industry rates, Hainan, Guangxi and other provinces have cut 5 file industry rates, industry gradually increase rates, but also more and more detailed. However, as the degree of risk in all industries can not be ascertained, imbalances or excessive accumulation of funds have been caused in some regions. By accident and occupational disease risk analysis, the use of business-differentiated rates instead of industry-differentiated rates, for risk management and fund balance, is an alternative