我国现行生育保险制度实施后,存在女性因生育而受就业歧视现象日益严重,基金结余量逐年增加与参保率偏低并存、基金结余与参保群体分布均不平衡及经办机构因雇主未依法缴费而拒付生育保险待遇等现象。问题在于制度对雇主负担依然过重的问题没有解决,对大量非正规就业劳动者构成“社会排斥”以及生育保险待遇给付“双轨制”等错位和偏差。改革之道在于国家承担主要生育成本、利益平衡、促进公平就业重塑生育保险法价值理念;将制度改革目标基于社会保障理念予以立法,建立激励性法律机制、设立男性职工陪产假和育儿假以及设立生育保险先行支付和代位追偿制度。 After the implementation of the current maternity insurance system in our country, there are more and more women being discriminated against due to employment due to childbearing. The increasing amount of fund balances and the low insured rate coexist with each other. The distribution of fund balances and insured groups are unbalanced and the employers' Payment according to law and pay for maternity insurance benefits. The problem is that the system is still not overburdened with the employer's burden, and the “social exclusion” of a large number of informally employed workers and the “double-track system” of maternity insurance benefits and other dislocations and deviations. The key to reform lies in that the state bears the primary cost of maternity benefits, balances of interests, and promotes the fair employment. It remolds the concept of maternity insurance law. Legislates the goal of system reform based on the concept of social security, establishes an incentive legal mechanism, establishes male employees' paternity leave and parental leave, and establishes Maternity insurance first payment and subrogation system.