在工伤职工的救治和社会保险基金安全两类问题中,立法优先应保护前者的利益。而对工伤保险基金的安全问题,应通过相应的管理制度给予保障。而不是出现基金预警状态,便拒绝履行工伤保险基金先行支付的职责。2011年7月1日,《社会保险法》生效。其中第四十一条规定:“职工所在用人单位未依法缴纳工伤保险费,发生工伤事故的,由用人单位支付工伤保险待遇。用人单位不支付的,从工伤保险基金中先行支付。从工伤保险基金中先行支付的工伤保险待遇应当由用人单位偿还。”该 Among the two types of issues concerning the treatment of workers injured in work-related injuries and the safety of social insurance funds, the priority of legislation should protect the interests of the former. The safety of industrial injury insurance funds should be protected by the corresponding management system. Instead of appearing on the state of fund warning, they will refuse to fulfill their duties as paid in advance of work-related injury insurance funds. July 1, 2011, “Social Insurance Law” into force. Article 41 of the Provisions stipulates: "If the employer where the worker's employer fails to pay the work-related injury insurance premium in accordance with the law and an industrial accident occurs, the employer shall pay the work-related injury insurance, and the employer shall pay the work-related injury insurance fund if it is not paid by the employer. The first part of the insurance fund pay industrial injury insurance benefits should be paid by the employer