本书以社会保障业务工作过程为主线，从社会保障的工作基础、社会保障的分类实务、社会保障工作流程和争议处理多个方面进行介绍，主要内容包括社会保障管理体系、社会保障基金管理、养老保险、医疗保险、工伤保险、失业保险、生育保险、社会优抚、社会福利、社会救助与补充保障等。本书具有较强的针对性和实用性，可供人力资源管理、劳动与社会保障、公共管理等专业学生以及相关工作人员学习参考。

关于本课程 人类社会是一个不断从低级向高级发展的历史过程，建立平等、互助、协调的和谐社会，一直是人类的美好追求。随着我国经济的快速发展，各类社会问题日益突出，特别是在劳动关系方面衍生出了诸多矛盾。为了化解各类社会矛盾，巩固改革发展的成果，党和政府在协调各方面关系中形成了“构建和发展规范有序、公正合理、互利共赢、和谐稳定的社会主义新型劳动关系”的科学政策理念和价值目标。 社会保障制度作为各类社会矛盾的“化解器”“安全网”，是关乎和谐社会构建和持久维持的基础，是经济健康发展的前提。近年来，中国社会保障制度的改革与建设步伐明显加快，目前已经建立起新型社会保障制度，尤其是社会保险制度的整体框架。 社会保障学是一门理论性和实践性均很强的课程，是培养管理人员的基础课程之一，需要学生学会社会保障的基本理论知识，掌握管理、操作的方法，教师需要把社保管理的理论和实务同时传授给学生；所以，本书按照社会保障具体类型进行课程教学的安排，并讲授各具体工作中的基本方法和技巧。 关于本书 本书以社会保障业务工作过程为主线，从社会保障的工作基础、社会保障的分类实务、社会保障工作流程和争议处理等多个方面进行介绍，以最新颁布的社会保障法律、法规为依据编写，具有较强的针对性和实用性，既能使学生掌握实用的岗位操作技能，又能培养学生对社会保障理论进行分析和思考的能力。 本书内容从“岗证课一体化”出发，在全面讲述社会保障知识的基础上，兼顾人力资源管理师职业资格考试的考点，既可作为人力资源管理、劳动与社会保障、公共管理等专业的教材，也可供相关从业人员参考，还可作为参加人力资源管理师职业资格考试的人员的复习参考书。 本书配套资源 本书配有PPT、习题及答案、教学故事、AB 试卷，感兴趣的读者可到www.hxedu.com.cn 下载。 本书由广东职业技术学院刘磊编著，书中参考了许多专家的资料，在此向他们表示衷心的感谢。由于编写时间仓促，加之作者水平有限，不足之处在所难免，恳请广大读者批评指正，作者联系方式：lioulei@163.com。 刘 磊

第1 章 社会保障概述 ······································································································ 1 1.1 社会保障制度的产生和发展 ·········································································· 2 1.2 社会保障的含义、原则、特点与作用 ·························································· 5 1.3 社会保障的模式 ··················································································· 8 课后练习 ····································································································· 10 案例分析 ··········································································································· 11 第2 章 社会保障管理体系 ·································································· 12 2.1 社会保障管理的原则与内容 ···························································· 14 2.2 社会保障管理机构 ······································································· 16 2.3 社会保障监督 ················································································· 22 课后练习 ·································································································· 27 案例分析 ···························································································· 28 第3 章 社会保障基金管理 ··················································································· 29 3.1 社会保障基金管理的基本内容 ·································································· 31 3.2 社会保障基金的筹集渠道 ································································· 33 3.3 社会保障基金的使用 ········································································ 35 3.4 社会保障基金的监管 ··········································································· 37 课后练习 ·········································································································· 39 案例分析 ······································································································ 41 第4 章 保险市场风险 ·································································································· 42 4.1 从风险到保险 ················································································· 43 4.2 逆向选择 ·································································································· 44 4.3 道德风险 ···························································································· 47 课后练习 ············································································································· 51 案例分析 ··············································································································· 53 第5 章 养老保险 ······································································································· 54 5.1 养老保险的基本内容 ···················································································· 56 5.2 养老保险的原则和特点 ··········································································· 57 5.3 养老保险的参保与待遇 ············································································· 60 5.4 国外养老保险 ····························································································· 64 课后练习 ·································································································· 65 案例分析 ········································································································ 67 第6 章 医疗保险 ······························································································ 68 6.1 医疗保险的基本内容 ·············································································· 69 6.2 医疗保险的原则和特点 ········································································ 70 6.3 医疗保险的参保与待遇 ··········································································· 71 6.4 国外医疗保险 ······················································································ 76 课后练习 ············································································································ 78 案例分析 ············································································································ 79 第7 章 工伤保险 ······························································································· 81 7.1 工伤保险的基本内容 ········································································· 82 7.2 工伤保险的原则和特点 ···························································· 83 7.3 工伤保险的参保与待遇 ························································ 85 7.4 国外工伤保险 ··································································································· 90 课后练习 ································································································ 91 案例分析 ·································································································· 93 第8 章 失业保险 ······························································································ 94 8.1 失业保险的基本内容 ········································································· 95 8.2 失业保险的原则和特点 ·································································· 97 8.3 失业保险的参保与待遇 ······································································ 99 8.4 国外失业保险 ··········································································· 102 课后练习 ····························································································· 103 案例分析 ····························································································· 105 第9 章 生育保险 ··························································································· 106 9.1 生育保险的基本内容 ············································································· 107 9.2 生育保险的原则和特点 ······································································ 108 9.3 生育保险的参保与待遇 ············································································ 111 9.4 国外生育保险 ···················································································· 115 课后练习 ···································································································· 116 案例分析 ························································································· 117 第10 章 社会优抚 ················································································· 118 10.1 社会优抚的基本内容 ····························································· 119 10.2 社会优抚的原则和特点 ····································································· 120 10.3 社会优抚资金的来源和运行 ································································ 122 10.4 社会优抚制度 ·············································································· 123 课后练习 ····························································································· 126 案例分析 ····························································································· 128 第11 章 社会福利 ···················································································· 129 11.1 社会福利的基本内容 ······························································ 130 11.2 公共福利 ················································································· 132 11.3 其他福利 ···················································································· 137 课后练习 ·································································································· 140 案例分析 ···························································································· 142 第12 章 社会救助与补充保障 ································································ 143 12.1 社会救助的基本内容 ·································································· 144 12.2 社会救助的对象和内容 ···································································· 146 12.3 补充保障 ················································································· 150 课后练习 ························································································· 153 案例分析 ········································································································ 155 第13 章 社会保障的办理程序 ·········································································· 156 13.1 社会保障的办理 ··················································································· 157 13.2 企业年审 ···························································································· 165 课后练习 ····························································································· 167 案例分析 ························································································· 168 第14 章 社会保障争议处理 ················································································ 169 14.1 社会保障法 ··············································································· 170 14.2 社会保障争议仲裁 ····································································· 173 14.3 社会保障争议诉讼 ·········································································· 176 课后练习 ··································································································· 180 案例分析 ································································································ 182 附录 中华人民共和国社会保险法 ··························································· 183 参考文献 ···························································································· 194

刘磊：高级经济师，科技创新专家，管理专业带头人，多年企业高层管理经验；著作有：《现代企业管理》、《人力资源管理》、《管理学原理》、《物流学概论》等10部；拥有自主知识产权专利42项（其中发明21项、实用新型20项）；国家级精品课程“创业教育”主要建设成员；多次获得中国高等教育学会、国家教师科研基金、省教育厅、团省委的奖励20余项。

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