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在市场经济体制下遗属 供养不应该再是企业的责任
引用本文:袁文明,袁哲.在市场经济体制下遗属 供养不应该再是企业的责任[J].经济研究导刊,2010(22):105-106.
作者姓名:袁文明  袁哲
作者单位:鄂尔多斯市社会保险培训咨询中心,内蒙古,鄂尔多斯,017000
摘    要:在中国计划经济时代,企业是国家或政府的附属物,所以企业职工也就成了国家工作人员。企业必须为政府承担职工非因工死亡遗属的抚恤责任。在市场经济体制下,劳动力已经回归了其特殊商品的属性,劳动力资源通过市场实现合理配置,企业与职工的劳动关系实质是在劳动合同契约下的劳动力的买卖关系。企业职工因病或非因工死亡后,死者与企业的劳动关系也就自然终止,然而按照现行政策规定,却还要企业去承担死者遗属的供养责任,这显然违背了市场经济的基本法则;遗属抚恤救济的责任主体应该政府,不应该再是企业的责任。

关 键 词:社会保障  遗属供养  市场经济体制  企业责任

Enterprise Should not be Responsible for the Survivors Support under the Market Economy System
YUAN Wen-ming,YUAN Zhe.Enterprise Should not be Responsible for the Survivors Support under the Market Economy System[J].Economic Research Guide,2010(22):105-106.
Authors:YUAN Wen-ming  YUAN Zhe
Institution:(Social SecurityTrainingAdvisoryCenter ofOrdos City,Ordos Inner,Eerduosi 017000,China)
Abstract:In the era of planned economy,the enterprises are subordinate to the state or the government,therefore,the enterprise employees are state functionaries.And the enterprises shall assume the responsibility of providing pension for the family dependents of non- work-related deceased employees in lieu of the government.Under the market economy system,labor force has got its property of special commodities and gained its appropriate allocation through market.The labor relation between enterprise and employee is essentially the buyer-seller relationship of labor force under the labor contract.When employee dies of disease or due to non-work-related reasons,the labor relation between enterprise and employee comes to natural termination.But according to the current policies and regulations,it is still the enterprise’s responsibility to provide the will support for the family dependants of the dead.Obviously,this is against the fundamental rules of market economy. The subject of responsibility for providing pension and relief for the family dependants shall be the government, not the enterprises any more.
Keywords:social security  will support  market economy system  corporate responsibility
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