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企业职业福利因其与社会福利之间存在的功能补充关系,在员工应对社会风险方面发挥着越来越重要的作用。在中国向市场经济转型中,社会保障体制的多支柱改革也要求职业福利发挥其补充功能:从政策层面看,两者的功能补充关系较为明确;但是通过对二手数据的分析发现,实践方面,两者的补充关系并不充分。企业职业福利发展中存在着项目结构不合理、供给量不足、人员覆盖范围狭窄等问题;为实现企业职业福利与市场经济相匹配的功能转型,中国需要构建平衡型企业职业福利,探索职业福利在项目类型、项目实现形式、员工享受范围等方面的平衡。
Occupational welfare of enterprises plays an increasingly important role in coping with social risks because of their complementary functions with social welfare. In China’s transition to a market economy, the multi-pillar reform of the social security system also requires that occupational welfare play its complementary function: from a policy perspective, the functional supplementary relationship between the two is clear; however, through the analysis of secondary data, it is found that in practice, The supplementary relationship between the two is not sufficient. In the development of occupational welfare in enterprises, there are some problems such as irrational project structure, insufficient supply and narrow staff coverage. In order to realize the functional transformation that matches the occupational welfare and market economy of enterprises, China needs to build a well-balanced enterprise’s occupational welfare and explore occupational welfare at The type of project, the form of project implementation, the scope of staff enjoyment and so on.