新疆财经

新疆财经 ›› 2026, Vol. 0 ›› Issue (3): 5-15.DOI: 10.16716/j.cnki.65-1030/f.2026.03.001

• 共同富裕研究专题 •    下一篇

共同富裕视域下工伤保险制度对收入分配的影响——来自辽宁省和浙江省的比较研究

金双华1, 于征莆1, 孟令雨2   

  1. 1 东北财经大学， 辽宁 大连 116025
    2 河北经贸大学， 河北 石家庄 050062
  • 收稿日期:2025-08-26 出版日期:2026-06-25 发布日期:2026-09-08
  • 通讯作者: 于征莆（1998—），女，东北财经大学财政税务学院博士研究生，研究方向为财政理论与政策。
  • 作者简介:金双华（1963—），男，东北财经大学财政税务学院教授、博士生导师，研究方向为财政理论与政策；
    孟令雨（1997—），女，河北经贸大学财政税务学院讲师，研究方向为财政理论与政策。
  • 基金资助:
    辽宁省社会科学规划基金重点建设学科项目“共同富裕视角下辽宁省财政性社会保障收支政策对收入分配调节效应研究”(L23ZD021);国家社会科学基金重大项目“数据要素促进共同富裕的理论机制与实践路径的研究”(23&ZD083)

The Impact of Work Injury Insurance on Income Distribution from the Perspective of Common Prosperity: A Comparative Study of Liaoning and Zhejiang Provinces

JIN Shuanghua1, YU Zhengpu1, MENG Lingyu2   

  1. 1 Dongbei University of Finance and Economics, Dalian 116025, China
    2 Hebei University of Economics and Business, Shijiazhuang 050062, China
  • Received:2025-08-26 Online:2026-06-25 Published:2026-09-08

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摘要：

作为社会保险体系的重要组成部分，工伤保险在推动收入再分配和共同富裕中具有独特价值。我国工伤保险制度实施效果具有一定的省际差异特征，文章选取辽宁省和浙江省作为研究对象，通过对比两省工伤保险制度实施效果，探讨其对收入分配的影响。研究发现：辽宁省工伤保险制度的实施能够显著缩小收入分配差距，而浙江省工伤保险制度的实施对收入分配差距的调节作用相对有限。两省在工伤保险覆盖范围、缴费标准及待遇发放上的不同导致了制度效果差异。今后，应进一步拓宽工伤保险参保覆盖面、强化保险基金征缴管理、提高工伤保险基金支出水平，充分释放工伤保险的收入再分配与民生兜底保障功能。

关键词: 共同富裕, 工伤保险, 收入分配

Abstract:

As an important component of the social insurance system, workers' injury insurance holds unique value in promoting income redistribution and shared prosperity. The implementation effects of workers' injury insurance in China exhibit certain inter-provincial differences. This study takes Liaoning and Zhejiang Provinces as research objects and comparatively evaluates the implementation effects of their work injury insurance systems on income distribution. The findings demonstrate that the work injury insurance system significantly narrows income distribution gaps in Liaoning; conversely, the system's moderating impact on income disparities in Zhejiang is comparatively constrained. These heterogeneous policy effects may be driven by institutional differences in coverage scope, premium standards, and benefit provisions between the two provinces. Going forward, it is essential to further expand the coverage of workers' injury insurance, strengthen fund collection and management, and increase benefit payouts, thereby fully unleashing the role of workers' injury insurance in income redistribution and providing a safety net for livelihoods.

Key words: common prosperity, work injury insurance, income distribution

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