2011年7月1日,《中华人民共和国社会保险法》(以下简称《社会保险法》)开始实施,《社会保险法》的一大亮点是提出工伤保险待遇先行支付。为了让“亮点”更好地落地,同一天,《社会保险基金先行支付暂行办法》(以下简称《暂行办法》)一并执行。但在实践中,这一亮点却成为执行的难点。《社会保险法》第四十二条明确规定,“由于第三人的原因造成工伤,第三人不支付工伤 July 1, 2011, ”People's Republic of China Social Insurance Law“ (hereinafter referred to as ”Social Insurance Law“) came into effect, ”Social Insurance Law,“ a major bright spot is the first payment of work-related injury insurance. In order to make ”highlights “ a better landing, the same day, ”Social Security Fund Interim Measures for payment“ (hereinafter referred to as ”Interim Measures“) together. However, in practice, this bright spot has become a difficult point of implementation. Article 42 of the Social Insurance Law clearly stipulates that ”the third party does not pay for a work injury because of a third person's work injury