《就业促进法》规定了就业专项资金用于职业介绍、职业培训、公益性岗位、职业技能鉴定、特定就业政策、社会保险补贴、小额担保贷款基金和微利项目的小额担保贷款贴息等创业扶持,以及公共就业服务扶持等。但未规定资金列支具体渠道,只是规定在同级财政预算中安排。本文就失业保险基金应灵活地为促进就业和再就业服务展开分析和研究。 The Employment Promotion Law stipulates that special funds for employment shall be used to start small-loan secured loans such as job referrals, job training, public service jobs, occupational skill appraisal, specific employment policies, social insurance subsidies, microfinance loan funds and meager profit projects Support, and public employment services support. However, no specific provisions of the funding channels, but only provided for in the same level budget. In this paper, the Unemployment Insurance Fund should be flexible to promote employment and reemployment services to conduct analysis and research.