财会论文翻译

附录: On China's new rural cooperative medical system of the rule of law At present, China's rural areas and farmers "difficult to see a doctor, your doctor," lead to poverty because of medical treatment, more common phenomenon of illness returning. This is a major social problem, which not only relates to the improvement of living standards of farmers, but also linked to "three rural" issue and the realization of social justice.In 2002, the CPC Central Committee and State Council "on Further Strengthening Rural Health Work of" explicitly pointed out: to "the gradual establishment of a serious illness-oriented co-ordinate the new rural cooperative medical system", "By 2010, the new rural cooperative medical system to the basic coverage rural residents. " Since 2003, the new rural cooperative medical care in the national pilot. At present, the experimental work in some areas has achieved fairly good results, but there has also been a lot of problems, the more prominent of which is the lack of legal protection, to show clearly the shortcomings of policy-driven.To create a modern sense with the new rural cooperative medical care system must be based on reality and look to the future and learn from the world of today's rural medical security legislation in the experience and lessons learned to develop a set of set of scientific nature, forward-looking into the feasibility of with Chinese characteristics of the new rural cooperative medical legal system. The new rural cooperative medical care of defective policy-driven To date of China's rural health system reform is the law in a supply shortage, the rule of law is not adequate security conditions, and thus more strongly with the policy-driven character.This means that the rural cooperative medical system is still primarily through the implementation of government policies in the administrative system and implementation of the layers down to complete the traditional way of. Adjustment and the law, compared to the policy of the party and the state has a speedy and decisive decision-making, flexibility, focused and adaptable, and many other advantages, but the policy and regulatory laws and regulations compared to its obvious defects. Due to the seriousness of the lack of legal policy and authority, in violation of the rural cooperative medical care for the conduct of policy, can only give party and administrative disciplinary measures rather than legal sanctions, which the reform of rural cooperative medical care in violation of the policy difficult to effectively conduct negates the effect. Therefore, we must rise to the policy into law.Once a policy because the form of law, the inevitable result of the will of the state and with the seriousness and authority of all levels of government and citizens are required to comply with such a large extent will policies to avoid the "fight." At the same time with the law, bound to the smooth operation of the system much, much less hindered. The need for the new rural cooperative medical care legislation The first is to promote rural community development. Taking a panoramic view of the social security system in the history of the establishment and improvement, and both are before the Legislative, legal escort. Social Security to establish and perfect the legal system is the normal function of the realization of social security and the key to play.The birthplace of modern social security system in Germany, in 1883 issued by the Government, "Labor Insurance Act of disease," and then in 188 years and in 1889 promulgated the "Labor Insurance Act," "disability and old age insurance", which laid the foundation for social insurance the basis of the rule of law, and ultimately the establishment of a world-renowned social insurance type social security system. The second is to protect the basic human rights of the farmers needs. Modern social security system is an important means for the protection of human rights one, enjoy the social security of all members of society is a fundamental right. Citizens such a right has been recognized in national and some international recognition.In many of the right to social security, health security is an urgent need for farmers of basic human rights, because its not only the quality of life of farmers, the farmers but also the potential to make a living. Therefore, whether it is from a social equity point of view or from the perspective of the protection of human rights, the Government should be in the form of legislation will be the new rural cooperative medical system in rural health care as soon as possible to cover all farmers, all farmers with a sense of security and development of living conditions and safeguard the dignity of farmers. Again is to correct the uneven distribution of medical resources in urban and rural areas needs. Uneven distribution of medical resources in China is a fact known to all. In 2000, the World Health Organization member countries in the fair distribution of health financing and evaluation of sequencing, China ranked No. 188 in the 191 member states in the countdown to the fourth place, the reason for this is that the vast majority of the population farmers lost their health insurance.Xinhua News Agency February 25, 2002 data also shows that about 15 percent of China's population of the urban population to enjoy a 2 / 3 of health protection services, and about 85% of the rural population has access to only less than 1 / 3 protection of medical and health services. 2002 central budget put aside a total 86 billion yuan of social security expenditure, of which minimum of 4.6 billion urban residents, businesses and old-age insurance subsidies for laid-off workers of state-owned enterprises spending 51.2 billion yuan, the closure of bankrupt enterprises grant 11 billion yuan, of the three with the farmers out of a total expenditure of 66.8 billion yuan, accounting for 77 of total expenditure.7%, which may benefit the farmers 9.6 billion pension and social welfare costs of urban and rural areas will have to share the remaining 9.6 billion in other expenses also dipping farmers fear too much, can be estimated that the total population 75% of the farmers about the enjoyment of the Central Government only 10% of social security expenditure. This phenomenon is clearly related to social security purposes and principles do not coincide. Although the central and local financial departments at all levels have increased in recent years in rural health care input, but the uneven distribution of medical resources in urban and rural areas of the status quo has not yet fundamentally changed.Therefore, countries should be based on China's actual conditions and practical needs of the development of national rural cooperative medical law, through legal means of macro-control in health care resources to promote fairness in the allocation between urban and rural areas to compensate for market failure caused by defects in the achievement of City Rural residents in possession of medical resources on the right to equality. In addition, or the seriousness of the legal authority and needs. CPC Central Committee and State Council on the new cooperative medical care policy is to sum up decades of traditional health care based on the experiences and lessons, combined with the initial stage of China's socialist market economy conditions, after a scientific evaluation established that the basic policy is a long-term in nature.For the long-term policy of maintaining the authority and seriousness, not to get different people's likes and dislikes and attention for the transfer, only the policies and laws, and rely on the law to regulate the new rural cooperative medical care of the interests of the main rights and obligations, coercive power by law to protect the party and the country's basic policy. The new rural cooperative medical care legislation in the feasibility Theory from the Legislative Council to determine whether the time was ripe legislation there are many standards, but there are four main criteria: first, legislation to address this social problem is the basic clear understanding; second is legislation to address this social problem is the social basis with; and third, legislation to address this social problem is the feasibility of practical; Fourth, law enforcement should be conducive to economic development and social stability. Based on the above standards, China's new rural cooperative medical care legislation in the basic conditions have been met, as long as the determination to increase the input of health care in rural areas, and then the form of the adoption of legislation to promote the establishment of a new type of rural health care system can be just around the corner. The party and the country attached great importance to the new rural cooperative medical care legislation has laid a solid political foundation. Along with building a socialist harmonious society and building a new socialist countryside continued to deepen, the establishment of new rural cooperative medical system voice growing louder and louder. The CPC Central Committee and State Council have issued a series of establishment of a new type rural cooperative medical care policy, these policy documents indicate that the party and the country attached great importance to the work of the new cooperative medical care and has the new rural cooperative medical care system in its legislative vision. The practice of cooperative medical care for many years for the new rural cooperative medical care legislation laid a solid foundation for the masses. China's rural health care system for the implementation of collective bargaining has a long history, in the peasant masses have a solid foundation.Back in the fifties, with the co-operation of the movement of rural development, farmers in some areas in order to solve the disdain disease, treat the problem of money , organize themselves to help each other, mutual relief. 1959 Winter Jishan County in Shanxi Province, the national rural health work site meetings, confirmed the creation of such farmers. During the "Left" line under the influence of cooperative medical care had a "new thing", using executive orders and the means to engage in political campaigns in rural areas throughout the country launched in 1976 to 90% of the rural social the implementation of the cooperative medical care team. After reform and opening up, in spite of the rural cooperative medical system has lost its economic base, the existence of, but there are still some areas of cooperative medical care has not collapsed, but also a result of the reforms, continued to be refined, better and better. Special input for the Government's new rural cooperative medical care legislation laid a solid economic base. After nearly 30 years of reform and opening up, China's overall economic strength has greatly improved. At present, China has successfully achieved the "People's lives have become well-off" of the strategic objectives has been the initial establishment of a new type of rural health care system All the basic economic conditions.In recent years, the beginning of a substantial increase in expenditure on social security in rural areas, including medical expenses in rural areas together is not only a necessary, but the state's financial strength is also affordable.Ministry of Health in January 2006 seven ministries jointly issued the "on speeding up new-type rural cooperative medical care pilot work notice" states: "To realize the party and government health care for farmers, improving their level of benefit, and guide farmers to take part in , from 2006 onwards, the central government in addition to the central and western regions outside the urban area to participate in the new rural cooperative medical care benefits farmers by 10 yuan per person per year to 20 million, also a corresponding increase in local revenue 10 yuan. " At the same time, states: "Financial departments at all levels should conscientiously implement the new rural cooperative medical subsidies, in the beginning of the budget in full arrangements in place in time allocated for the new rural cooperative medical care in the smooth development of the necessary funds to provide protection."Special state financial input for a new type of rural cooperative medical care legislation backed by a strong economy, we have no reason not to establish a new rural cooperative medical care system has been included in the agenda. 译文: 论我国新型农村合作医疗 制度 关于办公室下班关闭电源制度矿山事故隐患举报和奖励制度制度下载人事管理制度doc盘点制度下载 的法制化 目前,在我国农村,农民“看病难、看病贵”,因病致贫、因病返贫现象比较普遍。这是一个重大的社会问 题 快递公司问题件快递公司问题件货款处理关于圆的周长面积重点题型关于解方程组的题及答案关于南海问题 ,它不仅关涉到农民生活水平的提高,更关涉到“三农”问题的解决和社会公正的实现。2002年,中共中央、国务院《关于进一步加强农村卫生工作的决定》明确指出:要“逐步建立以大病统筹为主的新型农村合作医疗制度”,“到2010年,新型农村合作医疗制度要基本覆盖农村居民”。从 2003 年开始, 新型农村合作医疗在全国进行试点。目前, 试点工作在一些地区取得了较好的成绩, 但同时也出现了不少问题, 其中比较突出的就是缺乏法律保障,明显表现出政策驱动的缺陷性。要建立具有现代意义的新型农村合作医疗制度,就必须立足现实,放眼未来,借鉴当今世界各国在农村医疗保障立法方面的经验和教训,制定出一整套集科学性、前瞻性、可行性为一体的具有中国特色的新型农村合作医疗法律制度。 新型农村合作医疗政策驱动的缺陷性 我国农村迄今进行的医疗卫生制度改革,是在一种法律供给不足、法制保障尚不充分的条件下进行的,因而具有较为强烈的政策驱动性特点。这主要是指农村合作医疗制度的落实仍然主要是通过政府政策在行政系统中的层层下达和执行的传统方式来完成的。与法律的调整相比较,党和国家的政策具有决策迅速果断,灵活性、针对性和适应性强等诸多优点,但政策与法律法规的 规范 编程规范下载gsp规范下载钢格栅规范下载警徽规范下载建设厅规范下载 性相比,有其明显缺陷。 由于政策缺乏法律的严肃性和权威性,对于违反农村合作医疗政策的行为, 往往只能给予党纪、政纪处分, 而不能进行法律制裁, 这对于改革中违反农村合作医疗政策的行为难以起到有效的阻却作用。因此,必须将政策上升为法律。因为一种政策一旦以法的形式出现,必然因国家意志而具有严肃性和权威性,各级政府和公民都必须遵从,这样会较大程度地避免政策间的“打架”。同时有了法律,制度的运行必然会顺畅得多、阻碍少得多。 新型农村合作医疗立法的必要性 首先是促进农村社会发展的要求。纵观各国社会保障制度建立和完善的历史,无一不是立法先行、法律护航。社会保障法制的建立和完善,是社会保障职能正常实现和发挥的关键所在。现代社会保障制度发源地的德国,于1883年由政府颁发了《劳工疾病保险法》,随后又分别于188年和1889年颁布《劳工伤害保险法》、《残疾和老年保险法》,从而奠定了社会保险法制的基础,最终建立了举世瞩目的社会保险型社会保障模式。 其次是保障农民基本人权的需要。现代社会保障制度是保障人权的重要手段之一,享受社会保障是全体社会成员的一项基本权利。公民的这种权利己经得到各国和一些国际法的确认。在众多的社会保障权中,医疗保障权是农民迫切需要的一项基本人权,因为其不仅关系着农民生命的质量,而且关系着农民谋生的潜能。因此,无论是从社会公平的角度还是从保障人权的角度,政府都理应以立法的形式将新型农村合作医疗这一农村医疗保障制度尽快覆盖所有农民,为全体农民提供生活的安全感和发展条件,维护农民的人格尊严。 再次是矫正城乡医疗资源分配不均的需要。我国医疗资源分配不均是有目共睹的事实。2000年,世界卫生组织在对成员国卫生筹资与分配公平性的 评价 LEC评价法下载LEC评价法下载评价量规免费下载学院评价表文档下载学院评价表文档下载 排序中,中国位居第188位,在191个成员国中排在倒数第四位,其原因就是占人口绝大多数的农民失去了医疗保障。新华社2002 年 2 月 25 日公布的数据也表明,约占中国人口15 %的城市人口享用着2/3的卫生保障服务,而约占 85 %的农村人口却只能享用不到1/3 的医疗卫生保障服务。2002年中央财政共安排社会保障支出860亿元,其中用于城市居民低保的46亿元,企业养老保险和国有企业下岗职工补贴支出512亿元,企业关闭破产补助110亿元,上述三项与农民无缘的支出共668亿元,占支出总额的77.7%,其中可能惠及农民的96亿元抚恤和社会福利救济费还得城市和农村共享,剩下的96亿元其他支出中农民们 恐怕也沾光不多,所以可以估计出,占总人口75%的农民们大约只享受了中央政府社保支出的10%。这种现象显然与社会保障的宗旨和原则不相吻合。尽管中央和地方各级财政近些年都加大了对农村卫生事业的投入力度,但城乡医疗资源分配不均的现状仍未根本改变。因此,国家应根据我国的实际国情和国民的实际需要制定农村合作医疗法,通过法律以宏观调控的手段促进医疗资源在城乡之间的公平配置,以弥补市场失灵所造成的缺陷,实现城乡居民在医疗资源占有上的平等权。 此外还是法律权威性和严肃性的需要。党中央、国务院关于新型合作医疗的政策,是在总结几十年传统合作医疗的经验教训基础上,结合我国社会主义初级阶段市场经济条件下的国情,经过科学论证后确立的,这一基本政策是长效性的。要使这一长效政策保持权威性和严肃性,不以领异人的好恶和注意力为转移,就只有将政策法律化,靠法律来规范新型农村合作医疗各利益主体的权利和义务,靠法律的强制力来保障党和国家的基本政策的实施。 新型农村合作医疗立法的可行性 从立法理论上说,判断立法时机是否成熟有许多 标准 excel标准偏差excel标准偏差函数exl标准差函数国标检验抽样标准表免费下载红头文件格式标准下载 ,但主要标准有4条:第一是立法解决这一社会问题的认识是否基本清楚;第二是立法解决这一社会问题的社会基础是否具备;第三是立法解决这一社会问题是否具有现实可行性;第四是法律实施应有利于经济发展和社会的稳定等。根据以上标准,我国开展农村新型合作医疗立法的基本条件已经具备,只要下定决心,增加对农村医疗保障的投入,再通过立法的形式加以推进,建立新型农村医疗制度就能指日可待。 党和国家的高度重视为新型农村合作医疗立法打下了坚实的政治基础。随着构建社会主义和谐社会和建设社会主义新农村的不断深入,建立新型农村合作医疗制度的呼声日益高涨。党中央和国务院陆续出台了一系列建立新型农村合作医疗的政策,这些政策性文件都表明党和国家高度重视新型合作医疗工作,并已将新型农村合作医疗的制度建设纳入其立法视野。 多年合作医疗的实践为新型农村合作医疗立法打下了坚实的群众基础。我国农村实行集体保健医疗制度已有较长的历史,在农民群众中有深厚的基础。早在五十年代,随着农村互助合作运动的发展,有些地区的农民为了解决看不上病,看不起病的问题,自己组织起来实行互助互济。1959年冬在山西省稷山县召开 的全国农村卫生工作现场会议,肯定了农民群众的这种创举。十年动乱期间,在“左”倾路线的影响下,曾把合作医疗当作“新生事物”,用行政命令和搞政治运动的手段,在全国农村推行,到1976年有90%的农村社队实行了合作医疗。改革开放后,尽管农村合作医疗失去了其赖以存在的经济基础,但仍有一些地方的合作医疗一直未垮,而且经过改革,不断完善,越办越好。 政府的专项投入为新型农村合作医疗立法打下了坚实的经济基础。经过近30年改革开放,我国综合经济实力已有了很大提高。目前,我国已胜利实现了“人民生活总体上达到小康水平”的战略目标,已经初步具备了建立新型农村合医疗制度的基本经济条件。近年来,我国开始大幅增加农村社会保障支出,包括农村合医疗支出不仅是完全必要的,而且国家财力也是可以承担的。2006年1 月卫生部等七部委联合下发的《关于加快推进新型农村合作医疗试点工作的通知》规定:“为体现党和政府对农民健康的关心,提高农民的受益水平,引导农民踊跃参加,从2006年起,中央财政对中西部地区除市区以外的参加新型农村合作医疗的农民由每人每年补助10元提高到20元,地方财政也要相应增加10元”。同时规定:“各级财政部门要认真落实新型农村合作医疗补助资金,在年初预算中足额安排,并及时下拨到位,为新型农村合作医疗的顺利开展提供必要的资金保障”。国家财政的专项投入为新型农村合作医疗立法提供了坚强的经济后盾,我们再也没有理由不把建立农村新型合作医疗制度列入重要议事日程了。