Система державного соціального страхування: досвід України та Німеччини

Abstract

Розглянуто підходи до трактування соціального страхування: як системи економічних відносин, як елемента соціальної політики держави, як складової соціального захисту населення. Здійснено порівняльний аналіз форм соціального страхування і джерел фінансування виплат в Україні та Німеччині. Досліджено практичні аспекти функціонування обов’язкового медичного страхування у Німеччині, виявлено позитивні його риси. Запропоновано до впровадження в Україні прогресивного досвіду Німеччини, спрямованого на покращення ситуації у сфері охорони здоров’я. Introduction. Social protection of the population is one of the state functions The implementation of a socially oriented state policy involves solving the problems of social protection and is aimed at creating the proper conditions for a decent standard of living and free development of the individual. The emergence and functioning of social insurance is conditioned by the presence of vari- ous social risks and the need to retain citizens who can not take an active part in the process of social production. Purpose. The purpose of the article is to study the practical principles of the functioning of the system of state social insurance of Ukraine and Germany and to develop, on this basis, practical recommendations aimed at improving the social insurance of Ukraine in the context of the borrowing of progressive experience in Germany. Results. Approaches to the treatment of social insurance are considered: as a system of economic relations, as an element of the social policy of the state, as a component of social protection of the population. A comparative analysis of forms of social insurance and sources of financing payments in Ukraine and Germany has been carried out. The practical aspects of functioning of compulsory medical insurance in Germany are investigated, its positive features are revealed. Conclusion. It is revealed that the forms and sources of state social insurance of Ukraine and Germany are similar. The exception is the state health insurance, which in Ukraine is in the stage of implementation. The necessity to restore the payment of a single social contribution by hired workers in the conditions of a shortage of financial resources in the sphere of social insurance of Ukraine is substantiated. It is proposed to apply in the domestic practice the mechanism of functioning of the state medical insurance of Germany, which excludes the possibility of abuses by medical workers in the context of the appointment of unnecessary medical examinations and procedures.