Cd hai ly do chinh dan den ASXH khdng dugc dam bao, bao gdm: Bat cdng bang trong phan phdi theo quan diem kinh te va van de xa hgi phat sinh nhu; Tai nan, dm dau, tai hga,.., do dd he t
Trang 1Giai bai toan an sinh xa hoi
qua cac thuyet hieu qua va cong bang
Ng6 Thanh Hoang*
T O M TAT
An sinh xa hoi (ASXH) la mpt bai lodn ma moi quoc gia tren the gi&i hien nay phdi doi mgt, di
gidi quyet bdi todn ndy CO nhieu cdch gidi dtea tren cdch tiep can khdc nhau ve ASXH ASXH
cd hai nguyen nhan ca bdn la tu nguyen nhdn chd quan nhir hieu qud phan phoi vd cong bdng
trong liinh te, su meo md cua tiinh te thi trucfng, qudn ly xa hpi lihong tot vd nguyen nhdn khdch
quan nhu thien tai dich hoa, Sau niia tdc gid khdi qudt hoa ve ly ludn cff bdn veASXH; timra
nguyen nhdn, su gdn kit giira ASXH v&i vdn de hieu qud vd cong bdng, ddnh gid vdn de ASXH
hien nay tren the gi&i vd trong yeu Id a Viet Nam; tir do dk xudt cdch gidi quyit van di ASXH
trong th&i gian t&i
• Tir khoa: an sinh xd hpi, thuyet hieu qud vd cong bdng, hgc thuyit kinh ti
ABSTRACT
Social security is a problem that every country in the world now has to deal with To solve litis
problem, there are many solutions based on different approaches to social security Social security
has two main causes: subjective causes like distribution efficiency and economic equity, distortion
of market economy, poor social management, and objective causes like natural disasters Then, the
author will summarize the basic theory of social security; find out the cause, the link between social
security and the efficiency and social equity; assess the social security in the world and in Vietnam
as well Based on that, the author propose propose how to solve the problem of social security in the
future
• Keywords: Social security, theory of efficiency and equality, economic theories
Dan nhap ^ cdch khac Ihco nghTa kinh tS - xa dC-u cho r j n g : D o i ngheo la mot
Tac gia cho rang: 1 IJu het cac hoi trong miii bien gidi deu c6 hien tugng kinh te - xa hoi mang
quoc gia tren tliS gidi hien nay "hai quoc gia" song song ton tai tinh chat toan eau N o khong chi
deu CO -mot quoc gia khac trong Co nhicu hoc tliuyet, Iiian di j m , ton tai o eae quoc gia eo nen kinh
no" Dieu nay c6 nghTa la g i ' lac pham noi ve van dd nay, ma \i kem phat trien, ma no con Ion
\gliTa la moi qu6c gia deu co hai dien hinh la tac pham "Co mot tai ngay tai cac qu6c gia CO nen
mat thii nhat la sir thinh virong "uoc M y khac - sir ngheo kho a kinh t i phat t r i i n Tuy nhien, tuy
1101 bat boi nhung nhom ngudi Hoa K y " (Mieheal Harrington, thuoc vao d i i u kien t u nhien, IhS
giitu eo, thu hai la svr ngheo kho 2006) N o i ve doi ngheo, hau het c h i chinh tri xS hoi va d i i u kien
dai dien la lang lap b i i cimg Noi " c nha nghien cim cac hoe gia kinh t i ciia mSi qude gia ma tinh
' TS - Hoc vien Tdi chinh
Trang 2chat, miirc do ngheo doi cua tung
qude gia co khac nhau
Tai sao lai cd hai m3t doi lap
d trong mgt the gidi van minh
nhu hien tai? Di tim cSu tra Idi
tac gia sir dung hgc thuy6t trong
kinh le hgc phiic Igi ma cu the
la hgc thuyet lien quan den hieu
qua va edng bang
1 Hgc thuyet ve hi^u qua
Theo hgc thuyet Pareto: hieu
qua phitc Igi tdi da dat dugc khi
"Mdt linh trang phan bd ngudn
luc dat hieu qua Pareto neu nhu
khdng cdn cd each phan bd
ngudn luc nao khac de lam cho
it nhat mdt ngudi dugc Igi hon
ma khdng lam thiet hai den bat
ky ai khac" Hgc thuyet nay da
chiing minh dugc rang nen kinh
ic dat hieu qua Pareto vdi dieu
kien nen kinh te thi trudng canh
tranh hoan hao hay ndi each
khdc la nen kinh le khdng cd
khuyet tat, khiem khuyet Tuy
nhien, cho dii nen kinh te dat
hieu qua Pareto di chang nCra,
thi su phan phdi thu nhap do
no mang lai van co the bj coi
Id chua thod dang Vi the mdt
trong nhirng muc tieu chinh
Irong hoat ddng ciia chinh phii
Id sira ddi lai viec phan phdi
thu nhdp Trong qud trinh quan
ly nen kinh te - xa hdi, chinh
phii phai chap nhdn danh ddi
giua hieu qud va phan phdi
Dieu nay dugc nha kinh le hgc
Joseph Siigliizngudi My,dat giai
Nobei Kinh le nam 2001 ly giai
\d chimg minh trong "Chuong
4* Kinh te hgc phiic Igi - Hieu
qua vd cdng bang" d tac phdm
kinh dien "Kmh le hpc cdng
cdng" (Joseph Stiglilz 1988)
Hieu qud Pareto ehii trgng
idi phuc lo'i long the, phiic Igi
toi da cua toan xa hgi ma chua quan tam tdi phuc Igi tuong ddi cua timg ca nhan khac nhau Hgc thuyet nay chap nhan cho ngucri nay giau len nhung bo mac sir ngheo di ciia ngudi khac va van coi la do la sir cai thien Pareto
Cac chinh phii sir dyng hgc
thuyet nay ddng nghTa vdi viec chap nhan mdt ting Idp xa hdi cd
the bi ngheo di, va dd chinh la sir
danh ddi ciia hieu qua va cdng
bang Day la nguyen nhan dan
den khoang each chenh lech giau ngheo giiJa cac tang lop trong xa hgi ngay cang cao Theo danh gia, nghien cihi ciia td chirc qude
te Oxfam trong mgt bao cao mdi nhat cd ten la "Working for the Few", lai dien dan kinh te the gidi d Davos, Switzerland da chi
ra thirc trang phan phdi cita cai
xa hdi ciia the gidi hien nay vdi cac ket luan chinh bao gdm:
+ 1%) dan sd the gidi nam giir gan 50% lai san toan cau
+ Tai san ciia l%o ngudi giau nhat the gidi chiem 110 nghin ty USD, gap 65 lan tdng tai san ciia nira dudi dan sd the gidi
+ Ngudi giau ngay cang giau hem, tai My sau khiing hoang
2009 thi 1% sd ngudi giau nhdt chia se 95% tang trudng ciia nen kinh te, cdn 90% sd ngudi ngay cdng ngheo di
Tieu liet Vice phdn phdi ciia
cai xa hgi theo hudng phuc Igi toi da cho xa hdi chua quan lam tdi phuc Igi tuang ddi ciia tirng
cd nhan dan den khodng cdch rat chenh lech giiia cac tang Idp xa hdi la nguyen nhan ca bdn dan tdi ddi ngheo va mat ASXH, de khac phuc tinh trang ndy cac nhd nghien ciru, cdc chinh phu
can thuc hien lot van de ASXl 1
Vay, ASXH la gi va ASXH xuat phat tir nhimg nguyen nhan ca ban nao?
2 An sinh xS hgi Theo bach khoa toan thu ma:
"ASXH cung co the chi cac chuong trinh hanh dgng ciia chinh phii nhlm thiic dSy phiic Igi cua ngudi dan thong qua cac bi|n phap hd trg dam bao quyin tiep can cac ngudn lire diy du ve thuc pham va nai tni
An, tang cudng sire khde va phiic
Igi cho ngudi dan ndi chung
va cac nhdm cd kha nang de bj
tdn thuang nhu tre em, ngudi
gia, ngudi benh va ngudi that nghiep Cac dich vu cung cap ASXH thudng dugc ggi la cac djch vu xahdi"
Chuong trinh ASXH cd the la: Bao hi6m xa hdi; cham sdc y te; bao hiem that nghiep, bao trg, trg cap xa hdi theo chuong trinh muc tieu, nhu hd trg cho nhimg ngudi Ij nan, trg cap tudi gia, trg cap thai san, trg cap tan tat, ASXH tae ddng tdi tat ca cac thanh vien trong xa hdi, anh hudng tdi eudc song hang ngay ciia mgi ngudi, vi ASXH la bien phap cdng cdng giup ngan chan cdc thanh vien trong xa hdi tranh khdi bi lung quan ve kinh te va
ve xa hdi, dam bao cho hg phat trien binh thudng
Mau chot eiia ASXH la bao
ve cac thanh vien trong xa hdi
tranh khdi su ciing quan \h kinh
te, xa hdi bdi cac bien phdp cdng cdng, do nhd nude thuc hien Gia sir da phan phdi eiia cai la edng bdng theo cdc hgc thuyet kinh te thi viee mdt ca nhan cd kha nang rai vao ciing quan la hoan loan cd th£ xay ra va khd
du bdo trudc, bdi cd ly do cd linh
Trang 3NGHIEN CQU TRAO DOI
khach quan, chii khong chi do su
chu quan trong phan phoi kinh te
mang lai, nhu: 6m dau, tai nan
bat ngd, thien tai, dich hga,
Cd hai ly do chinh dan den
ASXH khdng dugc dam bao,
bao gdm: Bat cdng bang trong
phan phdi theo quan diem kinh
te va van de xa hgi phat sinh
nhu; Tai nan, dm dau, tai hga, ,
do dd he thong ASXH phai dugc
nghien cim thau dao tren blnh
dien ly thuyet va phai van hanh
tron chu tren thuc lien Day la
mdt ddi hdi cap thiet
Vdi ly do la tai nan, thien
tai, thi chiing la cd cac giai
phap nhu: ddng bao hiem, trg
cap, xir ly cac tinh hudng khan
cap ciia nha nude va cac giai
phdp nay bai viel khdng ban
den ma di sau ly giai van de con
ngudi rai vao tinh cdnh an sinh
khdng dugc dam bao do chinh
sdch phan phdi chua edng bang
ciia cac qude gia
3 Cac thuyet cdng bang va
moi quan he vdi an sinh xa hgi
Vice mat ASXH theo giae
do kinh le ngay cang Idn nhu da
phdn lich d phan tren, vay dau la
nguyen nhdn trgng yeu? Cd thg
ndi cdc chinh phii da chap nhan
ddnh ddi giira tang trudng hieu
qua va cdng bdng Cdc chinh
phinheodudi hieu qud theo quan
diem hieu qua Pareto tire la mien
id cd cdi bdnh ngdy cang lo ra
cdn phdn phoi cdi banh dd cho ai
ihi chua duoc ehu trgng Cac nha
kmh te hgc ciing da phdt hien
Idi ndy ciia nen kinh te, k£ thira
Ui UrcVng ndy trong kinh te hgc
cdng cdng vd di nghien cim xem
cd nhirng cdch phan phdi eiia
cai Irong \a hdi ndo la tot, Cho
idi nay cd rat nhieu nha kinh te
hoc nghien ciru theo cdc hudns
khac nhau, nhung chu yeu dugc phan loai thanh bon quan diem/
hgc thuyet Ion, bao gom: Thuyet phan phoi theo tai san; Thuyet vi Igi; TTiuy^t binh quan ddng deu
va Thuyet Rawls
Thuyet phdn phoi theo tdi sdn
La thuyet ung hg quan diem phan phdi thu nhap, tai san theo thj trudng canh tranh Cac nha kinh te iing hg cho thuyet nay cho rang vi?c phan phoi phu thudc vao quan he cung cau tren thj trudng, han che tdi da su can thiep cua chinh phu vao phan phdi lai thu nhap, cho dii tai san
cd tap trung phan Idn vao tiing Idp ngudi giau nhu thuc trang da dien giai d tren
Mat tich cue cua each phan
phdi nay la tao ra ddng luc canh
tranh thuc day thj trudng hoan hao, nang suat lao ddng xa hdi ludn dugc nang cao, ciia cai
xa hgi tao ra lugng ngay cang nhanh, nhieu hon Nhung ngugc lai each phan phdi nay cd nhugc diem Idn la chua quan tam tdi khoang each chenh lech giau ngheo giua cac tang Idp, lam nay sinh cdc van d£ xa hdi va lai gay dp luc ngugc trd lai tdi cdng ddng dd la phai thuc hien cdc bien phdp ASXH
Thuyet vi loi
^ Thuyet ndy dua tren ly thuyet
ve phuc Igi xa hdi do Jeremy Bentham da xudng d the ky XIX
Thuyet ndy cung cho rdng viec phan phdi trong xa hdi cdn phai tdi da hda tdng phiic Igi xa hdi
Gia sir xa hgi chi ed hai cd nhan
la A va B, do thda dung ciia ca nhdn A la U^ va do thda dung ca nhan B la U,^ thi viec phan phoi trong xa hdi theo hgc thuya nay
tot nhat la bang U^ + Ug, va ham phuc Igi CO dang W = U^ + U^ Nhu vay, thuyet nay khdng quan tam den do thda d^ng ciia A hay
B ma quan tam tdi tdng phiic Igi
xa hdi W - U^ + U^ phai la cue dai, din den khong quan tam la phai bdi do thda dung cua ngudi
A de ddi lay do tang thda dung ciia ngudi B mien la ham phuc
Igi W - U^ + Ug la tdi da Luc
do se phan phdi nhieu han cho ngudi nao cd do thda dung bien
tren thu nhap Idn han khdng quan
tam ngudi do la ai, hay ndi each khac nd phai nam tren dudng bang quan xa hgi cung cd nghia
la khdng quan tam tdi ngudi A, ngudi B la giau hay ngheo Va nhu vay de dan den tinh trang ngudi ngheo ngay cang ngheo di, nhu thue trang d dai da sd xa hgi hien tai tren the gidi
Nhugc diem lan nhat cua thuyet nay chinh la chi quan tam tdi phuc Igi todn xa hgi tao ra ma chua quan tam tdi viec phan ph6i
cu the cho timg ca nhan, de ddn tdi ehenh lech giau ngheo ngay cdng Idn giu-a cdc Idng Idp xa hdi, nay sinh cac mau thuan xa hgi, ma dac biet la vdn de ASXH phai giai quyet ngay cang nhi^u
Thuyet binh quan dong deu Nhimg nha kinh ii theo quan
diem nay cho rang phan phdi thu nhap trong xa hgi phdi cd ket cue Id do thda dung bien tren thu nhap cua mgi cd nhan phdi bdng nhau Va ham phiic loi xa hgi cd dang W = Uj - U^ = = u/theo quan diem ndy se dan den phan phdi cho cdc ed nhan trong xa hgi
la nhu nhau,Theo chii nghTa binh quan, dieu nay de dan dfin triet lieu ddng luc phat trien, dgng co cua cac ed nhan lien tifin, khdng tao dgng luc cho canh tranh
Trang 4NGHIEN Cljru TRAO DOI
Nhugc diem Idn nhat cua
thuyet nay do la triet tieu dgng
lire canh tranh cua tiing ca nhan,
thi trudng bj meo md, kho hoan
hao, va dan tdi tdng phuc Igi
xa hgi giam va cac van dk kinh
te, xa hdi lai ndy sinh lam mat
ASXH
Thuyet Rawls
Thuyet Rawls hay cdn dugc
ggi la thuyet cue dai thdp nhit
do nha triet hgc ngudi my John
Rawls dua ra nam 1971 Thuyit
nay cho rang, phiic Igi cua xa hdi
chi phu thugc vdo phuc Igi ciia
nhCrng ngudi ngheo khd nhdt
Xa hdi tdt len neu ban cai thien
dugc phuc Igi ciia ngudi ngheo
khd Bat ke su phan phoi thu
nhap nao ma ehi iam tang phiic
Igi cLia ngudi giau ma khdng lam
thay ddi Igi ich ciia ngudi ngheo
thi khdng cd y nghTa trong viec
nang cao phiic Igi xa hdi
Theo Rawls, khdng cd su
danh ddi tire la khdng the bu dap
giua mirc tang ve phiic Igi ciia
ngudi giau cd the bii cho xa hgi
trudc phiic Igi xa hdi ciia ngudi
ngheo bi giam Bieu dien tren dd
thj, dudng bang quan eiia xa hdi
ed dang chir L, vd ham phiic Igi
ed dang'
W = Min (MU,,MUj,
Nhu vay, neu phan phdi ciia
cdi \.a hgi theo hgc thuyet Rawls
thi se cd Igi eho bai todn gidi
quyet van de ASXH, vi van de
ban ciing trong kinh le ciia cac
cd nhdn dugc khdc phuc tdi da
De xem xet thuc trang van de
ASXH tren gidc do kinh le ma
irgng tdm Id tang irudng vd binh
ddng tdc gid di ludn gidi tren
gidc do ihude do Gini trong phdn
phdi tiui nhdp
De can do miic do phan phoi thu nhap trong cac qu6c gia nhu the nao, co cdng bSng hay mat cdng bang, nha kinh t6 hgc ngudi
Y la C.Gini da sii dung thudc do Gini de do He so Gini dugc xac djnh dua tr8n hai yeu td: Ty le
dan sd cdng don den ngudi thii
i; va ty le thu nhap cdng don den
ngudi thii i He so Gini Idn hon hoac bang khdng, nhd han hoac
bang mgt BSng khdng tiic la cdng bang tuyet doi, bang mgt tiic la bat cdng bang tuyet ddi hay ndi cdch khac he sd Gini cang tien tdi khdng thi phan anh phan phdi cdng bang, tien tdi mgt thi cdng bat cdng bang
Theo Lien Hiep Qude he sd Gini d cdc quoc gia tren the gidi innh 1: Hf soGIM
hien nay dugc the hien qua ban dd'HinhZ
Theo ban dd nay do hit binh
ddng trong phan phdi thu nhlip d tren th6 gidi noi chung la tuang, ddi cao, dac biet la chau Phi nhu Cdng Hoa Trung Phi cd he
sd Gini la 61.3, Nam Phi cd he
sd Gini la 57.8 va Nam My nhu
Peru cd he so Gini la 54.5, khu
vuc nay cd do bat binh dang cao hang dau tren thS gidi Tai chau
Au cd Dan Mach la nude co he
sd Gini thap nhat tire la cd su
chenh lech giau ngheo thap nhat, Tai chau A cd Nhat Ban vdi he
so Gini thap nhat, Viet Nam d
mirc trung binh cd he sd Gini la
37
lieu kit: Phan tich den
day cho thay cd mdi quan
he mat thiet huu ca giu-a quan diem phan phdi ciia cai cua chinh phii trong xa hdi
va ASXH, viec phan phdi ciia cdi xa hdi khdng cdng bang dan tdi mdt ASXH
va ngugc lai DS gidm bdt
ganh nang \k ASXH, Chinh
phii can ban hanh cdc chinh
s sdch thong minh hon trong
•S quan diem phan phdi va ap ITinh 2: 11^ so C I M cuu cac quuc gia tren the g i ^
00 25-0 24
||0 30-(I34
Oo 35-^13')
Qo 40-0 44
0 0 45-0 4')
10 -50-0 54 11) 55-0 59
| > 0 ( > 0
QN/A
Trang 5NGHIEN cufu TRAO DOI
dung diing cac chinh sach phan
phdi ciJa cai xa hdi, dam bao viec
phan phdi ciia cai xa hgi cho cac
lang Idp dan chiing dugc binh
dang han ma van phat trien dugc
kinh te - xa hdi cao va ben vung
Theo tdi neu cac chinh phii
ban hdnh cae chinh sach hudng
su phan phdi ciia cai theo hgc
thuyet Rawls thi han che tdi da
dugc van de ASXH phat sinh
vdi ly do kinh le, giam dugc chi
phi xa hdi, va chi'nh phu can ket
hgp hai hda dugc van de phan
phdi Idn ddu theo thuyet ciia cdi,
ihu>ei vj Igi, tao co che dgng
lue tdi da cho thj trudng canh
iranh phat trien dan tdi hieu qua
Pareto mang lai phuc Igi tdi da
ciio xd hgi vdi vdn de phan phdi
lai theo Rawls de dam bdo gidm
thieu gdnh ndng vi mdt ASXH
Ddy chinh la triet ly hai mat ciia
vdn de neu coi phdn phdi theo
cua cdi vd theo thuyet vi Igi Id
mat duong ciia mgt thuc the,
Lhi phdn phdi theo thuyet Rawls
la mdi dm cua thuc the dd, cdc
cliinh phu gidi quyet hdi hda
duoc hai mat ciia vdn de nay thi
nidi ASXH se gidm toi thieu va
chi phi cho ASXH re vecuc lieu;
\dn de mdt ASXH cang ndng
han khi chiing ta thay thuc trang
indl cdng bang trong phan phoi
cu:i cai \a hoi dcdc qude gia tren
ihc gioi hicn nay
I'lial iricn kinh te thi trudng
d.im bao canh tranh tu do tu do
ho>i cac nguon luc \a hgi theo
CO che till trucTng canh tranh Id
mdt \u hudng tdt )cu tuy nhien
khong tranh khoi nhirng meo
mo, kluiNCt tdi ciia tlij trudng,
\a do chmh Id vai iro ciia nhd
nuoc trong phdn phoi ciia cdi xa
lioi Phdfi phoi iheo thu>et tai
s.in \a thuNci \i loi dugc cache
thi trudng canh tranh thuc hien tuang ddi tdt dac biet la phan
phoi ISn ddu, nhung hgc thuyet
Rawls lai la mgt phuang phap
dac biet him hieu cho vai trd cua chinh phii trong phan phdi va dac biet la phan phoi lai, la chia khda thdng minh cho giai bai loan ve ASXH
Theo quan diem ciia tac gia
de dam bao binh dang tdt han trong phan phdi va dam bao dugc ASXH mdt each tu nhien "vdi quan diem phdng hon chdng" thi cac chinh phii can van dung tdi
da hgc thuyet cua Rawls trong phan phdi, ddm bdo quyen Igi ciia ngudi ngheo, qua dd phuc Igi xa hdi dugc ddm bao va lam giam thieu ganh nang ASXH
4 Cac giai phap dam bao
an sinh xa hoi
Cae chi'nh phii cdn thuc hien ddng bg nhieu gidi phdp, trong
dd cd cac giai phdp van dung cdc thuyet kinh te, cu the:
Thtr nhat, trong phan phdi
lan dau cdn ban hdnh tdt cdc chinh sach:
(1) Tien lucmg loi thieu
Trong phan phdi cdn thuc hien tdt hon nUa chinh sdch lien luang tdi thieu, day Id ehinh sdch dam bdo quyen Igi ciia nhdm ngudi ngheo nhat, vd vdn de quan trgng hon Id phdi kiem soat dugc ch6
dp lien luong tdi thi^u tren thuc
tc vi rang hien nay vdn con nhieu ngudi lao dgng lam viee
cd thang met nhgc ma van bi trd vdi mirc luong idi thi^u, nhdm ndy thudng Id d vung sdu, viing
xa viing hodn canh khd khdn hoac bj rai vdo cdnh khdng cd loilhoal Hien nay, ed hai quan diem ve lien lucmg tdi ihi^u
quan dicm thir nhdi la chinh phu
can ban hanh chinh sach tien luong tdi thi€u, quan diem thii hai cho rSng chinh phii nen bd quy dinh v^ tiSn luong toi thi^u Quan diem ciia tac gia la iing hg chinh sach tien lucmg tdi thieu, d5c biet 6 nhung vung, nhirng
qude gia cd he so Gini cao, bat cdng bang trong phan phdi ihu nhap Idn Tien luong tdi thieu can phan biet theo viing, mien va
tham chi la nganh san xuat, kinh doanh
(2) Chinh sdch bdo hiem
Trong van de bao hiem can thiet
ke chinh sach bao hiem xa hgi, bdo hiem y le va bao hiem that nghiep loan dan, dam bao nhdm ngudi ngheo nhat cung dugc tiep can cac loai bdo hiem nay, gidi phap tich cue dd la sir ddng gdp nhieu hem ciia chii sir dung lao dgng cho cdc loai bdo hiem ndy
va khi chii sir dung ddng gop bdo hiem cho ngudi lao ddng thi dugc phep linh vao chi phi san xuat kinh doanh khi tinh thu6 thu nhap va cac nghTa vu khac Cdc chinh sach bdo hi£m nay la xuong song ciia bdi lodn ASXH nhung khdng phdi mgi ngudi lao dgng deu cd kha nang tham gia ddng gdp, chinh vi vay trong bdi loan ve phdn phdi lan dau cdn dugc giai quyet tdi da theo hudng ddy chi phi ndy cho ngudi chii sir dung lao dgng, tinh vdo gid thdnh sdn phdm, edng viec dam bdo phdn phoi Idn ddu tham gia "phdng chdng mdt ASXH" Idi da, doanh nghiep cd the se phdi nop thuc thu nhdp thap han so vdi khdng hd tro ngudi lao dgng Chi tiet htm nCra, cdn phdn loai lao dong trong doanh nghiep theo cdc nhdm nguy co mdt ASXH nhom ndo cd nguy
CO mdt ASXH cao nhdt se duoc
Trang 6<^o 03 (164)-2017)
tinh cac phi bao hiem nay vao
chi phi doanh nghiep cao nhat va
ngugc lai
(3) Chinh sach chi phi cong
cong & doanh nghiep, nhu
yeu cau cac doanh nghiep chi
cho phiic Igi cdng cdng nhieu
hon khuyen khich va bat budc
doanh nghiep chi cho bao ve
mdi trudng, chi dao tao va dao
tao lai ngudi lao ddng, chi ho trg
lao dgng ntr, lao dgng cd hoan
canh khd khan, chi hd irg giao
due y te thuc hien cdc hoat dgng
cdng ich vacac khoan chi nay
cua doanh nghiep dugc tinh vao
chi phi gia thanh sdn pham Khi
ban hdnh chinh sach nay ed the
lam dgi gid thanh sdn pham ciia
doanh nghiep giam Igi nhuan
nhung rd rang la cdng bang hon
khi chung la da phdn tich hai mat
ciia vdn dc trong ASXH va giai
quyet bdi loan phdng han chdng
irong ASXH, tdi cho rang cdc
chinh sdch nay cdn dugc phdt
huy hon nija
Thu hai, trong phdn phdi lai,
chinh phu cdn thue hien tdt cdc
chinh sdch sau:
(!) Chinh sdch gido due
Ngdn sdch nhd nude nen bao cap
gido due phd thdng ddm bdo mgi
ngudi cho dii la ngheo vdn tiep
can dugc giao due phd thdng Tdi
cho rdng day Id gidi phap thdng
nimh theo diing nhu cdu chuyen
ngu ngon: "Con cd vd chiec can
cdu", chinh phii nen ddm bao
ASXH bdng each tao dieu kicn
cho mgi ngudi dan cd can cdu
vd cdn cau ngdy cdng tdt han de
ngudi ddn ngdy cdng cdu dugc
nhicu cd han va vdn de ASXl I se
<:iam bdi gdnh ndng ciia chinh
phu \c '\SX11 dirge gidi loa
i2i i 'hinh sdch vie Vice ddm
bao bao hicm y le lodn dan Id
mgt chinh sach tdi uu trong giai quy6t ASXH Tuy nhien nhom ngudi ngheo hoac can ngheo kho tiep can va ddng dugc phi bao hiem y te, dac biet la trong giai
doan that nghiep hoac dm dau, chinh vi the ngan sach can hd trg cho cac nhdm ngudi nay ddng va tham gia day dii bao hiem y te
(3) Chinh sdch tiep can thong lin, viec lam Nhdm ngudi ngheo
va can ngheo, kha nang tiep can thdng tin vd viec Idm rat thap, de dan den mat ASXH, ddm bao cho mgi ngudi deu binh dang trong tiep can ihdng tin thj trudng va viec lam, chinh phii cdn cd chinh sdch uu dai, trg cap cho nhdm ngudi ndy Cac chinh sach nay
se han ehe tdi da dugc khuyet tat rat Idn ciia thj trudng dd la van
de thdng tin khdng ddi ximg va giiip chi sd todn dung lao ddng dugc cdi thien, tdt hon, id Idi giai tdt cho bdi toan ASXH ma chung
la dang tim kiem
(4) Chinh sdch thue Dam
bdo phan phdi lai hieu qud, cdng bang chinh phii cdn ban hdnh
he thong thue lot, khdn ngoan phii hgp vdi thue tien timg thdi
ky, tuy nhien tren gidc dd giai bdi todn ASXH tdi cho rang dc gidm thieu nguyen nhdn ddn tdi mat ASXH do nguyen nhan kinh
te thi chinh phii can sir dung tdt nhat chinh sdch thue thu nhdp va (hue lieu thu dac biet Can ddnh thue thu nhdp liiy lien, ddm bdo ngudi cd khd ndng nop thue cao hem thi phai nop thue nhieu hon, chinh sdch thue thu nhap luy lien cao giiip chinh phii huy ddng ngudn luc Idn va cd khd ndng chi trd cho cdc chuong trinh phuc Igi
xd hdi ddm bdo ASXH Mdrdng dien ddnh thue tieu thu ddc biet theo hudng danh vdo sdn phdm
djch vu ma ngudi thu nhap cao hay dimg, thich dung, se dam bao cong bang han trong tieu diing
va trong phan phdi thu nhap, giai quyet tdt bai toan ASXH Kit lu^n
Dam bao ASXH la mgt bai toan ma mgi qude gia, mgi chinh phii ludn tim giai phap, vdi quan di8m giai quyet tir gdc re se la tdt han, bSn vCrng hon, tac gia
da tap trung nghien ciru nguyen nhan mat ASXH tir gdc do phan phdi hieu qua va edng bang, tir
dd khuySn nghi chinh phii cd cac quan diem tdt han trong dp dung cdc quan diem, chinh sdch ve hieu qud va cdng bang, lira chgn ban hdnh tot cdc chinh sdch ve kinh te giai bai todn ASXH tir gdc re cua van de, trong dd chu trgng den quan diem phdn phdi theo thuyet Rawls de can bang vdi cdc quan dicm phan phdi theo thuyet vi Igi
va thuyet tdi sdn
Tai lieu tham khao:
Josep E Slmghl: (1988) Kmh ti hgc cong cdng irudng dai hoc long hap Prmcelon, New Jersey Hoa Ky Michael Harrington (2006) Co mot nuac My khdc - Su gidu co a Hoa Ky NXB Tn thuc Hoa Ky
I'GS TS Nguyin Van Ddn TS D6 Thi Thuc (2013) Gido trinh kinh le cdng cdng NXB Tdi chinh Hd Noi
"Universal Declaration of Human Rights " Plain language version United you live should help you lo develop and (culture, woik, social welfare) which are offered lo you and to all the men and women in your country "
rdfredo I'areio (1848 - 1923), nhd kinh te hoc ngirai )' lieu bieu cho truang phdi phan bo nguon luc hieu qua Jeiemy Beniham_ (1748-1831) Id iriel gia ngirai Anh Ong da dua thuyh thda dung vao kJioa hoc xa hoi id kmh
te hllp VI wikipedia org'wiki/ ll%l-l%llB%S7_s%EI%Bli%9l_G,ni