试论劳动合同终止的经济补偿.docVIP

试论劳动合同终止的经济补偿 内容摘要 随着《劳动合同法》及《实施条例》的颁布实施，经济补偿金成为劳资双方关注的焦点。经济补偿金作为劳动关系终止后劳动者权益的附随保障机制之一，在保护劳动者合法权益方面发挥了积极的作用但另一方面，由于我国关于这一制度的现行立法规定及其相关司法解释存在着诸多问题。同时对于经济补偿金性质的理解在理论界及其司法界存在着较大的差异。探悉这一，Abstrat With the“Labor Contract Law”and the “Implementation Regulations ”, the Economic compensation becomes the focus between employers and employees. As one of the mechanisms to protect labor rights , the Economic compensation plays a positive role in protecting the legitimate rights and interests of workers . While,China’s current legislation and relevant judicial interpretation is plagued with problems . At the same time,there is quite significant differences in theory and judicial circles to understand the nature of the Economic compensation.For more in-depth understanding of the legal system,the article starts from the anal- ysis of the Economic compensation system’s basic theory.Then it ascertains the nature of the Economic Compensation system?and trys to re-positioning of it.T- he system aims to summarize the real causes of problems in the application.Fu- rther , the article explores the applications of the Economic compensation in C- hina when the labor contract puts over . The focus is to analyze the differences between the Economic compensation and the Compensation. Finally, the article reflects defects and deficiencies of the Economic compensation in China. Key words: Termination of labor contracts Economic compensation Comp- ensation 目录 一、经济补偿的法律性质 1 二、劳动合同终止时经济补偿金的适用 3 三、与经济补偿密切联系的赔偿金的适用 3 （一）经济补偿金与赔偿金的区别 3 （二）赔偿金的适用 4 （三）经济补偿金与赔偿金二者能否并用 4 （四）关于赔偿金的起算 5 四、经济补偿制度的反思和完善 5 （一）经济补偿的溯及力 6 （二）经济补偿金的上下限问题 6 （三）经济补偿金能否纳税 7 （四）经济补偿金的保障 8 五、结语 9 注 释 10 参考文献………………………………………………………………………………………………… 11 致谢  试论劳动合同终止的经济补偿 构建和谐劳动关系不仅是社会主义科学发展观指引下的政府劳动政策目标，也是我国劳动立法的宗旨所在。随着我国市场经济体制的建立．我国的劳动关系也逐步实现了市场化，其中最常见的情形之一是劳动者要求用人单位给付经济补偿金。[1]新《劳动合同法》规定劳动合同终止时要支付经济补偿金，目的是为了提高用人单位的解雇成本，限制企业的解雇条件，同时鼓励企业签订无固定期限劳动合同、遏制劳动合同短期化现象，实现劳动关系的和谐与稳定。 然而，许多企业则认为，劳动合同终止时的经济补偿严重影响了企业用人管理的自主权，大大削弱了企业的竞