关键词: 生育假, 成本分担, 生育保险, 筹资机制

Abstract: Maternity leave is a core measure of the fertility support policy system.The cost of Chinas current maternity leave system is mainly borne by employers,and the insufficient cost sharing mechanism limits the effectiveness of the system in promoting childbirth and protecting the labor rights of women of childbearing age.By systematically reviewing the development concepts,policy goals,and institutional elements of typical developed countries maternity leave systems,this paper summarizes their cost sharing models and institutional effects.Based on the analysis of the current development status and challenges of Chinas maternity leave system,suggestions are proposed to optimize the cost sharing mechanism of maternity leave,namely establishing a maternity insurance system funded by the government,employers,and individuals,setting up maternity allowances for all women who gave birth,and sharing the cost of maternity leave through a unified maternity insurance system in urban and rural areas;to establish national statutory paternity leave and parental leave,increase tax incentives for childbirth for employers and individuals,and to strengthen the illegal liability of employers for harming womens labor rights.

Key words: maternity leave, cost-sharing, maternity insurance, financing mechanism