【正文】 關系。因此，筆者認為，經濟補償制度的性質應該體現(xiàn)以上宗旨。認為經濟補償是國家要求用人單位承擔的社會責任,以幫助勞動者在失業(yè)階段維持基本生活, 保障勞動者的生存權。因此，經濟補償?shù)臄?shù)額應當與在本單位的工齡掛鉤。然而經濟補償制度的完善需要建立在合理的法理上，因此，必須明確經濟補償本身的性質。然而，許多企業(yè)則認為，勞動合同終止時的經濟補償嚴重影響了企業(yè)用人管理的自主權，大大削弱了企業(yè)的競爭力，同時過度保護容易造成部分員工不求上進，影響企業(yè)的運營效率。關鍵詞：勞動合同終止 經濟補償金 賠償金2 / 17AbstratWith the“Labor Contract Law”and the “Implementation Regulations ”, the Economic pensation bees the focus between employers and employees.As one of the mechanisms to protect labor rights , the Economic pensationplays 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 more indepth understanding of the legal system,the article starts from the anal ysis of the Economic pensation system’s basic it ascertains the nature of the Economic Compensation system and trys to repositioning of he system aims to summarize the real causes of problems in the rther , the article explores the applications of the Economic pensation in C hina when the labor contract puts over . The focus is to analyze the differences between the Economic pensation and the Compensation. Finally, the article reflects defects and deficiencies of the Economic pensation in China.Key words: Termination of labor contracts Economic pensation Compensation3 / 17目 錄一、經濟補償?shù)姆尚再| ...................................................................................................................1二、勞動合同終止時經濟補償金的適用 .................................................................................3三、與經濟補償密切聯(lián) 系的賠償金的適用 ............................................................................3（一）經濟補償金與賠償金的區(qū)別 ............................................................................................3（二）賠償金的 適用 ..............................................................................................................................4（三）經濟補償金與賠償金二者能否并用 ............................................................................4（四）關于賠償金的 起算 ...................................................................................................................5四、經濟補償制度的反思和完善 ..................................................................................................5（一）經濟補償?shù)乃?及力 ...................................................................................................................6（二）經濟補償金的上下限問題 ..................................................................................................6（三）經濟補償金能否納稅 .............................................................................................................7（四）經濟補償金的