失業保險可扮演兩種角色：一為社會保險的一環，必須發揮所得再分配及安全保障的功能：一為就業安全的一環，屬於失業危險的保障，與就業促進息息相關。而申請領失保險給付須先失業認定，與就業安全更具密切相關。也因此有半數以上的辦理失業保險國家，由勞工行政的就業安全部門主政。我國於全民健康保險開辦，並積極規劃國民年金保險後，社會保險政策已走向合乎世界發展趨的分類保險，故失業保險亦宜單獨立法。此外，先進國家咸認：失業保險應配合充分就業政策，不僅為一種支給失業情況之褔利制度，且應運用其基金以協助就業服務、職業訓練，以預防及抑止失業。日本(一九七五）、韓國（一九九五）、加拿大（一九九六等開辦失業保險的先進國家均已朝向「就業保險制度」與「促進就業」整合性就業政策的趨勢其積極促進就業的功能，頗值得國借鏡。

　　　　　Unemployment Insurance (UI)plays two roles： first , it is one Kind of social insurance. UI promotes income distributions and protects unemployement risks; second , UI is one kind of employment security, it prevents unemployment risks and promotes re-employment. UI has a closer relationship with employment security than before. The qualified recipients of UI program must obtain unemployment recognition by employment agencies. There are more than a half number of countries in the world conduct UI program by employment security department, ont by social insurance department or labor insurance department. Advanced countries consider that UI should cope with full employment policy not only to offer cash payments but also promote smooth employment adjustment. There are many countries, such as Japan(1975). Korea(1995)and canada (1996)etc., which have established Employment Insurance System and integrated employment policy from UI program, Theirs experiences are valbable to be learned.