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國(guo)務院國(guo)資委(wei)近(jin)日印發《中央(yang)企業工資總(zong)額管理辦法(fa)》（國(guo)資委(wei)令(ling)第39號，以下簡稱《辦法(fa)》）。

《辦(ban)法(fa)》以(yi)習(xi)近(jin)平新時代中國(guo)特色社會主義思想為(wei)指(zhi)引，以(yi)建立健全與勞(lao)動力市場基本(ben)(ben)適應、與企(qi)(qi)業(ye)(ye)經濟效(xiao)(xiao)益和(he)(he)(he)勞(lao)動生(sheng)產率掛鉤的(de)(de)工資(zi)決定和(he)(he)(he)正常增長機(ji)制，增強(qiang)(qiang)企(qi)(qi)業(ye)(ye)活力和(he)(he)(he)動力，促進企(qi)(qi)業(ye)(ye)實現(xian)高質(zhi)量發展，推動國(guo)有資(zi)本(ben)(ben)做(zuo)強(qiang)(qiang)做(zuo)優做(zuo)大為(wei)目標，以(yi)出資(zi)人管(guan)資(zi)本(ben)(ben)為(wei)主強(qiang)(qiang)化(hua)激勵約(yue)束建設(she)為(wei)遵循，按照《國(guo)務院關(guan)于改革(ge)國(guo)有企(qi)(qi)業(ye)(ye)工資(zi)決定機(ji)制的(de)(de)意(yi)見》（國(guo)發〔2018〕16號，以(yi)下簡稱《意(yi)見》）精神，在(zai)繼承(cheng)以(yi)往有效(xiao)(xiao)經驗(yan)和(he)(he)(he)做(zuo)法(fa)的(de)(de)基礎上，對現(xian)行(xing)(xing)中央企(qi)(qi)業(ye)(ye)工資(zi)總額(e)管(guan)理相關(guan)制度(du)辦(ban)法(fa)進行(xing)(xing)修改和(he)(he)(he)完善。

《辦(ban)法》明確對中(zhong)(zhong)央企業(ye)(ye)(ye)工(gong)(gong)資總(zong)額實行(xing)分類管(guan)理。對主(zhu)業(ye)(ye)(ye)處(chu)于充分競爭行(xing)業(ye)(ye)(ye)和(he)領域(yu)的(de)(de)(de)商業(ye)(ye)(ye)類中(zhong)(zhong)央企業(ye)(ye)(ye)工(gong)(gong)資總(zong)額預(yu)算(suan)原則上全部實行(xing)備案制管(guan)理，由企業(ye)(ye)(ye)董事會在(zai)依法依規(gui)的(de)(de)(de)前提下，自主(zhu)決定年度工(gong)(gong)資總(zong)額預(yu)算(suan)，國資委由事前核準轉變(bian)為事前引導、事中(zhong)(zhong)監測和(he)事后監督；對主(zhu)業(ye)(ye)(ye)處(chu)于關(guan)系國家安全、國民(min)經濟(ji)命脈的(de)(de)(de)重(zhong)要(yao)行(xing)業(ye)(ye)(ye)和(he)關(guan)鍵領域(yu)、主(zhu)要(yao)承擔重(zhong)大專項任務的(de)(de)(de)商業(ye)(ye)(ye)類中(zhong)(zhong)央企業(ye)(ye)(ye)和(he)以提供(gong)公共產品或(huo)服務為主(zhu)的(de)(de)(de)公益(yi)類中(zhong)(zhong)央企業(ye)(ye)(ye)，工(gong)(gong)資總(zong)額預(yu)算(suan)繼續實行(xing)核準制管(guan)理；對開展國有資本(ben)投(tou)資、運營公司或(huo)者混合所(suo)有制改革等(deng)試點的(de)(de)(de)中(zhong)(zhong)央企業(ye)(ye)(ye)，提出可以探索實行(xing)更加靈(ling)活高(gao)效(xiao)的(de)(de)(de)工(gong)(gong)資總(zong)額管(guan)理方(fang)式(shi)。

《辦(ban)法》明(ming)確對中(zhong)(zhong)央(yang)企(qi)(qi)業(ye)工(gong)資總額(e)(e)實(shi)(shi)行(xing)分(fen)級(ji)管(guan)理(li)(li)。按照《中(zhong)(zhong)共中(zhong)(zhong)央(yang) 國(guo)(guo)(guo)務(wu)(wu)院關于深化國(guo)(guo)(guo)有企(qi)(qi)業(ye)改(gai)革的(de)指導意見(jian)》（中(zhong)(zhong)發〔2015〕22號(hao)，以下簡(jian)稱(cheng)中(zhong)(zhong)發22號(hao)文件）、《國(guo)(guo)(guo)務(wu)(wu)院辦(ban)公廳(ting)關于轉(zhuan)發國(guo)(guo)(guo)務(wu)(wu)院國(guo)(guo)(guo)資委(wei)(wei)(wei)以管(guan)資本為主(zhu)推進(jin)職(zhi)能轉(zhuan)變方案的(de)通知》（國(guo)(guo)(guo)辦(ban)發〔2017〕38號(hao)）要求(qiu)，結(jie)合當(dang)前中(zhong)(zhong)央(yang)企(qi)(qi)業(ye)工(gong)資總額(e)(e)管(guan)理(li)(li)實(shi)(shi)際(ji)，強調中(zhong)(zhong)央(yang)企(qi)(qi)業(ye)工(gong)資總額(e)(e)實(shi)(shi)行(xing)分(fen)級(ji)管(guan)理(li)(li)體制，國(guo)(guo)(guo)資委(wei)(wei)(wei)與中(zhong)(zhong)央(yang)企(qi)(qi)業(ye)權責(ze)清晰、各司其職(zhi)，國(guo)(guo)(guo)資委(wei)(wei)(wei)負責(ze)管(guan)制度(du)、管(guan)總量、管(guan)監督，中(zhong)(zhong)央(yang)企(qi)(qi)業(ye)負責(ze)管(guan)內部(bu)自主(zhu)分(fen)配、管(guan)預算分(fen)解落實(shi)(shi)、管(guan)具體操(cao)作執行(xing)。

《辦(ban)法(fa)》緊(jin)緊(jin)圍繞中(zhong)發22號文件(jian)和(he)《意見(jian)》關于(yu)“建立健(jian)全與(yu)(yu)勞(lao)動力市場基(ji)本(ben)適應、與(yu)(yu)企(qi)業(ye)(ye)(ye)(ye)經濟效益(yi)和(he)勞(lao)動生產率(lv)掛鉤(gou)的(de)(de)(de)工(gong)(gong)(gong)資(zi)(zi)(zi)決(jue)定(ding)(ding)和(he)正(zheng)常增長機制”的(de)(de)(de)要求(qiu)，明(ming)確(que)(que)規定(ding)(ding)中(zhong)央企(qi)業(ye)(ye)(ye)(ye)工(gong)(gong)(gong)資(zi)(zi)(zi)總(zong)(zong)額預(yu)算主要按照(zhao)效益(yi)決(jue)定(ding)(ding)、效率(lv)調(diao)(diao)(diao)整(zheng)(zheng)、水(shui)平(ping)(ping)調(diao)(diao)(diao)控(kong)三個環節決(jue)定(ding)(ding)。一是(shi)中(zhong)央企(qi)業(ye)(ye)(ye)(ye)工(gong)(gong)(gong)資(zi)(zi)(zi)總(zong)(zong)額預(yu)算與(yu)(yu)利潤總(zong)(zong)額等(deng)經濟效益(yi)指(zhi)標(biao)(biao)的(de)(de)(de)業(ye)(ye)(ye)(ye)績考核目標(biao)(biao)值(zhi)掛鉤(gou)，并(bing)且根(gen)據目標(biao)(biao)值(zhi)的(de)(de)(de)先進程度確(que)(que)定(ding)(ding)不同的(de)(de)(de)預(yu)算水(shui)平(ping)(ping)，引導中(zhong)央企(qi)業(ye)(ye)(ye)(ye)通過(guo)完成高(gao)質量(liang)發展(zhan)目標(biao)(biao)，帶(dai)動職(zhi)工(gong)(gong)(gong)工(gong)(gong)(gong)資(zi)(zi)(zi)總(zong)(zong)額合理(li)有(you)(you)序(xu)增長。二是(shi)工(gong)(gong)(gong)資(zi)(zi)(zi)增長還應當(dang)(dang)通過(guo)人工(gong)(gong)(gong)成本(ben)投(tou)入產出(chu)效率(lv)、勞(lao)動生產率(lv)等(deng)指(zhi)標(biao)(biao)對標(biao)(biao)進行(xing)調(diao)(diao)(diao)整(zheng)(zheng)，進一步協調(diao)(diao)(diao)不同效率(lv)的(de)(de)(de)企(qi)業(ye)(ye)(ye)(ye)之間工(gong)(gong)(gong)資(zi)(zi)(zi)分(fen)配(pei)關系(xi)，提高(gao)企(qi)業(ye)(ye)(ye)(ye)工(gong)(gong)(gong)資(zi)(zi)(zi)總(zong)(zong)額決(jue)定(ding)(ding)機制的(de)(de)(de)科學性(xing)與(yu)(yu)有(you)(you)效性(xing)。三是(shi)注重(zhong)(zhong)收入分(fen)配(pei)公平(ping)(ping)，國(guo)資(zi)(zi)(zi)委將(jiang)按照(zhao)國(guo)家(jia)有(you)(you)關部門發布的(de)(de)(de)工(gong)(gong)(gong)資(zi)(zi)(zi)指(zhi)導線和(he)對非(fei)競爭類國(guo)有(you)(you)企(qi)業(ye)(ye)(ye)(ye)的(de)(de)(de)工(gong)(gong)(gong)資(zi)(zi)(zi)調(diao)(diao)(diao)控(kong)要求(qiu)，對部分(fen)工(gong)(gong)(gong)資(zi)(zi)(zi)水(shui)平(ping)(ping)偏高(gao)、過(guo)高(gao)的(de)(de)(de)行(xing)業(ye)(ye)(ye)(ye)與(yu)(yu)企(qi)業(ye)(ye)(ye)(ye)，尤其是(shi)主業(ye)(ye)(ye)(ye)不屬于(yu)充分(fen)競爭行(xing)業(ye)(ye)(ye)(ye)和(he)領域的(de)(de)(de)企(qi)業(ye)(ye)(ye)(ye)工(gong)(gong)(gong)資(zi)(zi)(zi)增長過(guo)快的(de)(de)(de)情況進行(xing)適當(dang)(dang)約(yue)束，確(que)(que)保企(qi)業(ye)(ye)(ye)(ye)職(zhi)工(gong)(gong)(gong)工(gong)(gong)(gong)資(zi)(zi)(zi)的(de)(de)(de)水(shui)平(ping)(ping)與(yu)(yu)增長幅度更(geng)加公平(ping)(ping)合理(li)、規范有(you)(you)序(xu)。同時，對中(zhong)央企(qi)業(ye)(ye)(ye)(ye)承擔(dan)重(zhong)(zhong)大(da)專(zhuan)項(xiang)(xiang)任務、重(zhong)(zhong)大(da)科技創新項(xiang)(xiang)目等(deng)特殊(shu)事項(xiang)(xiang)的(de)(de)(de)，《辦(ban)法(fa)》也(ye)明(ming)確(que)(que)將(jiang)予以適度支持(chi)。

《辦法》在從宏(hong)觀層面完善國(guo)家(jia)、企(qi)(qi)(qi)業(ye)(ye)和(he)職工(gong)三者(zhe)工(gong)資(zi)(zi)分(fen)配(pei)(pei)關系，加大出(chu)資(zi)(zi)人(ren)(ren)向中央企(qi)(qi)(qi)業(ye)(ye)董事會授權(quan)的同時(shi)，也同步對責(ze)(ze)任落實和(he)制(zhi)度(du)配(pei)(pei)套進行了規(gui)定。一是強調企(qi)(qi)(qi)業(ye)(ye)作為內部分(fen)配(pei)(pei)的責(ze)(ze)任主體，應當持續深化(hua)內部三項(xiang)制(zhi)度(du)改革(ge)，構建企(qi)(qi)(qi)業(ye)(ye)內部管(guan)(guan)理人(ren)(ren)員能(neng)(neng)上能(neng)(neng)下、員工(gong)能(neng)(neng)進能(neng)(neng)出(chu)、收入(ru)能(neng)(neng)增能(neng)(neng)減的市場化(hua)勞動用工(gong)和(he)收入(ru)分(fen)配(pei)(pei)管(guan)(guan)理機制(zhi)，切實承擔起搞好(hao)、搞活企(qi)(qi)(qi)業(ye)(ye)內部分(fen)配(pei)(pei)的職責(ze)(ze)。二(er)是加強監督(du)(du)檢查，明確(que)界(jie)定企(qi)(qi)(qi)業(ye)(ye)違規(gui)責(ze)(ze)任，并將企(qi)(qi)(qi)業(ye)(ye)工(gong)資(zi)(zi)總(zong)額管(guan)(guan)理情況納入(ru)各項(xiang)監督(du)(du)檢查范圍，與審計、巡(xun)視等工(gong)作形成合力，確(que)保實現(xian)權(quan)責(ze)(ze)對等，監管(guan)(guan)到位。

【責任編輯：李瑛】