中国关于残疾人就业的文献述评 - 兼论中国社会福利企业存在的理论基础
Literature Review on Employment of the Disabled in Mainland of China
중국관우잔질인취업적문헌술평 - 겸론중국사회복이기업존재적리론기출
- Resource Type
- Article
Text
- Authors
- 刘菁; 류청; LIU, Jing
- Source
- Journal of China Studies, 02/28/2014, Vol. 16, p. 193-234
- Subject
- The disabled
social welfare enterprises
tax preference
残疾人
社会福利企业
税收优惠
- Language
- 중국어(CHI)
- ISSN
- 1975-5902
残疾人的生存和就业状况往往是一个社会文明程度的晴雨表,是一个国家社会保障水平的直接反映。就业不仅能使残疾人摆脱贫困,也可以让他们平等地融入社会。作为吸收残疾人就业的重要渠道,社会福利企业在保障残疾人就业的过程中始终发挥着重要的作用。中国的残疾人就业保护政策是与社会福利企业的政策重合在一起,对社会福利企业政策的研究也就是对残疾人公民权利的保障性研究。文章试图通过对社会福利企业的发展研究现状进行分析评估,同时对社会福利企业存在的理论基础进行探讨,试图为其寻找更加坚实的理论支撑,以推动社会福利企业的相关研究,更好地保障和实现残疾人的权利。
As a significant solution of disability employment, social welfare enterprises play a significant role in the protection of the right of employment and other rights of disabled people. The development of social welfare enterprises depend on preference policy of the country, especially the tax preference policy. This article is trying to overview the historical evolution of social welfare enterprises from literature review aspect. Therefore, to promote the researches of the social welfare enterprises could safeguard and realize the rights of disabled people better.