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國務院國資委近日印發《中央企業工資總額管理辦法(fa)》（國資委令第39號，以下簡稱(cheng)《辦法(fa)》）。

《辦法》以(yi)(yi)習近平新時代中國(guo)特色社會主義思(si)想為指引，以(yi)(yi)建立健全與(yu)勞動(dong)力(li)市場基(ji)本(ben)適(shi)應(ying)、與(yu)企業(ye)(ye)經濟(ji)效益(yi)和(he)勞動(dong)生產(chan)率(lv)掛鉤的工資(zi)決(jue)定和(he)正常增長(chang)機(ji)制(zhi)，增強(qiang)企業(ye)(ye)活(huo)力(li)和(he)動(dong)力(li)，促進(jin)企業(ye)(ye)實(shi)現高質量發(fa)展，推動(dong)國(guo)有(you)(you)資(zi)本(ben)做強(qiang)做優做大為目標，以(yi)(yi)出資(zi)人管(guan)資(zi)本(ben)為主強(qiang)化激勵(li)約束建設為遵循(xun)，按照《國(guo)務院關于改(gai)革國(guo)有(you)(you)企業(ye)(ye)工資(zi)決(jue)定機(ji)制(zhi)的意見》（國(guo)發(fa)〔2018〕16號(hao)，以(yi)(yi)下簡稱(cheng)《意見》）精神，在繼承以(yi)(yi)往(wang)有(you)(you)效經驗和(he)做法的基(ji)礎上，對(dui)現行中央企業(ye)(ye)工資(zi)總額管(guan)理(li)相(xiang)關制(zhi)度辦法進(jin)行修改(gai)和(he)完善。

《辦法》明確對(dui)中(zhong)(zhong)央(yang)(yang)(yang)(yang)企(qi)(qi)業(ye)(ye)工(gong)(gong)資(zi)(zi)總(zong)額(e)(e)實(shi)行(xing)(xing)分類(lei)(lei)管理(li)(li)。對(dui)主(zhu)(zhu)業(ye)(ye)處(chu)于充分競爭行(xing)(xing)業(ye)(ye)和領(ling)域的(de)商(shang)業(ye)(ye)類(lei)(lei)中(zhong)(zhong)央(yang)(yang)(yang)(yang)企(qi)(qi)業(ye)(ye)工(gong)(gong)資(zi)(zi)總(zong)額(e)(e)預(yu)算(suan)(suan)原(yuan)則上全(quan)部實(shi)行(xing)(xing)備案制管理(li)(li)，由企(qi)(qi)業(ye)(ye)董(dong)事(shi)會在依(yi)(yi)法依(yi)(yi)規(gui)的(de)前提下，自(zi)主(zhu)(zhu)決定年(nian)度工(gong)(gong)資(zi)(zi)總(zong)額(e)(e)預(yu)算(suan)(suan)，國(guo)資(zi)(zi)委由事(shi)前核(he)準轉變為(wei)事(shi)前引導、事(shi)中(zhong)(zhong)監(jian)測(ce)和事(shi)后監(jian)督；對(dui)主(zhu)(zhu)業(ye)(ye)處(chu)于關系(xi)國(guo)家安全(quan)、國(guo)民(min)經濟命脈的(de)重(zhong)要行(xing)(xing)業(ye)(ye)和關鍵領(ling)域、主(zhu)(zhu)要承擔重(zhong)大專項任務的(de)商(shang)業(ye)(ye)類(lei)(lei)中(zhong)(zhong)央(yang)(yang)(yang)(yang)企(qi)(qi)業(ye)(ye)和以提供公共產(chan)品或服務為(wei)主(zhu)(zhu)的(de)公益類(lei)(lei)中(zhong)(zhong)央(yang)(yang)(yang)(yang)企(qi)(qi)業(ye)(ye)，工(gong)(gong)資(zi)(zi)總(zong)額(e)(e)預(yu)算(suan)(suan)繼續實(shi)行(xing)(xing)核(he)準制管理(li)(li)；對(dui)開展國(guo)有資(zi)(zi)本投資(zi)(zi)、運(yun)營(ying)公司或者混合(he)所有制改革等試點(dian)的(de)中(zhong)(zhong)央(yang)(yang)(yang)(yang)企(qi)(qi)業(ye)(ye)，提出可以探索實(shi)行(xing)(xing)更加靈活(huo)高效的(de)工(gong)(gong)資(zi)(zi)總(zong)額(e)(e)管理(li)(li)方(fang)式(shi)。

《辦法》明確對中(zhong)(zhong)央(yang)企(qi)(qi)業(ye)(ye)(ye)工資總(zong)(zong)額(e)實行(xing)分級管(guan)(guan)(guan)(guan)(guan)理(li)。按照《中(zhong)(zhong)共中(zhong)(zhong)央(yang) 國(guo)(guo)務(wu)院關(guan)于(yu)深(shen)化國(guo)(guo)有企(qi)(qi)業(ye)(ye)(ye)改革的指導意見》（中(zhong)(zhong)發〔2015〕22號，以下簡稱(cheng)中(zhong)(zhong)發22號文(wen)件）、《國(guo)(guo)務(wu)院辦公廳關(guan)于(yu)轉發國(guo)(guo)務(wu)院國(guo)(guo)資委以管(guan)(guan)(guan)(guan)(guan)資本為(wei)主(zhu)推進職能轉變方案的通知》（國(guo)(guo)辦發〔2017〕38號）要求，結合當前中(zhong)(zhong)央(yang)企(qi)(qi)業(ye)(ye)(ye)工資總(zong)(zong)額(e)管(guan)(guan)(guan)(guan)(guan)理(li)實際，強調中(zhong)(zhong)央(yang)企(qi)(qi)業(ye)(ye)(ye)工資總(zong)(zong)額(e)實行(xing)分級管(guan)(guan)(guan)(guan)(guan)理(li)體(ti)制，國(guo)(guo)資委與中(zhong)(zhong)央(yang)企(qi)(qi)業(ye)(ye)(ye)權責清晰(xi)、各司其職，國(guo)(guo)資委負責管(guan)(guan)(guan)(guan)(guan)制度、管(guan)(guan)(guan)(guan)(guan)總(zong)(zong)量、管(guan)(guan)(guan)(guan)(guan)監督，中(zhong)(zhong)央(yang)企(qi)(qi)業(ye)(ye)(ye)負責管(guan)(guan)(guan)(guan)(guan)內部自(zi)主(zhu)分配、管(guan)(guan)(guan)(guan)(guan)預算分解落實、管(guan)(guan)(guan)(guan)(guan)具體(ti)操作執行(xing)。

《辦(ban)法》緊緊圍繞中(zhong)發22號文(wen)件和《意見》關于“建立健全與(yu)勞動(dong)力市(shi)場基本適(shi)(shi)應(ying)(ying)、與(yu)企(qi)(qi)(qi)業(ye)經濟(ji)效(xiao)益和勞動(dong)生(sheng)產(chan)率(lv)掛鉤的(de)(de)(de)工(gong)(gong)資(zi)(zi)決(jue)定和正常增長機制(zhi)”的(de)(de)(de)要求，明確(que)規定中(zhong)央(yang)企(qi)(qi)(qi)業(ye)工(gong)(gong)資(zi)(zi)總(zong)額預(yu)算(suan)主要按照效(xiao)益決(jue)定、效(xiao)率(lv)調(diao)(diao)整、水(shui)平(ping)調(diao)(diao)控三(san)個環節決(jue)定。一是(shi)中(zhong)央(yang)企(qi)(qi)(qi)業(ye)工(gong)(gong)資(zi)(zi)總(zong)額預(yu)算(suan)與(yu)利潤總(zong)額等經濟(ji)效(xiao)益指標(biao)(biao)(biao)(biao)的(de)(de)(de)業(ye)績考核目(mu)(mu)標(biao)(biao)(biao)(biao)值(zhi)掛鉤，并且(qie)根據目(mu)(mu)標(biao)(biao)(biao)(biao)值(zhi)的(de)(de)(de)先進(jin)(jin)程(cheng)度(du)確(que)定不(bu)(bu)同的(de)(de)(de)預(yu)算(suan)水(shui)平(ping)，引(yin)導(dao)中(zhong)央(yang)企(qi)(qi)(qi)業(ye)通過完成高(gao)質量(liang)發展(zhan)目(mu)(mu)標(biao)(biao)(biao)(biao)，帶動(dong)職工(gong)(gong)工(gong)(gong)資(zi)(zi)總(zong)額合(he)理(li)(li)有(you)(you)序增長。二(er)是(shi)工(gong)(gong)資(zi)(zi)增長還應(ying)(ying)當通過人工(gong)(gong)成本投(tou)入產(chan)出(chu)效(xiao)率(lv)、勞動(dong)生(sheng)產(chan)率(lv)等指標(biao)(biao)(biao)(biao)對(dui)標(biao)(biao)(biao)(biao)進(jin)(jin)行(xing)調(diao)(diao)整，進(jin)(jin)一步協調(diao)(diao)不(bu)(bu)同效(xiao)率(lv)的(de)(de)(de)企(qi)(qi)(qi)業(ye)之間工(gong)(gong)資(zi)(zi)分配(pei)關系，提高(gao)企(qi)(qi)(qi)業(ye)工(gong)(gong)資(zi)(zi)總(zong)額決(jue)定機制(zhi)的(de)(de)(de)科學性與(yu)有(you)(you)效(xiao)性。三(san)是(shi)注重收(shou)入分配(pei)公平(ping)，國資(zi)(zi)委將(jiang)按照國家有(you)(you)關部門發布的(de)(de)(de)工(gong)(gong)資(zi)(zi)指導(dao)線和對(dui)非(fei)競(jing)(jing)爭類國有(you)(you)企(qi)(qi)(qi)業(ye)的(de)(de)(de)工(gong)(gong)資(zi)(zi)調(diao)(diao)控要求，對(dui)部分工(gong)(gong)資(zi)(zi)水(shui)平(ping)偏(pian)高(gao)、過高(gao)的(de)(de)(de)行(xing)業(ye)與(yu)企(qi)(qi)(qi)業(ye)，尤其是(shi)主業(ye)不(bu)(bu)屬(shu)于充(chong)分競(jing)(jing)爭行(xing)業(ye)和領(ling)域的(de)(de)(de)企(qi)(qi)(qi)業(ye)工(gong)(gong)資(zi)(zi)增長過快的(de)(de)(de)情況進(jin)(jin)行(xing)適(shi)(shi)當約束，確(que)保企(qi)(qi)(qi)業(ye)職工(gong)(gong)工(gong)(gong)資(zi)(zi)的(de)(de)(de)水(shui)平(ping)與(yu)增長幅(fu)度(du)更(geng)加公平(ping)合(he)理(li)(li)、規范有(you)(you)序。同時(shi)，對(dui)中(zhong)央(yang)企(qi)(qi)(qi)業(ye)承(cheng)擔重大專項任務(wu)、重大科技創新項目(mu)(mu)等特殊事項的(de)(de)(de)，《辦(ban)法》也明確(que)將(jiang)予以適(shi)(shi)度(du)支持。

《辦法》在(zai)從宏觀層面完善國家、企(qi)業(ye)(ye)和職(zhi)工(gong)三者工(gong)資(zi)(zi)分配(pei)(pei)關系，加大出資(zi)(zi)人向中央企(qi)業(ye)(ye)董(dong)事(shi)會授權(quan)的同時，也同步對責任落(luo)實(shi)和制(zhi)度配(pei)(pei)套進行了規定。一是強調企(qi)業(ye)(ye)作(zuo)為內部分配(pei)(pei)的責任主體(ti)，應當持(chi)續(xu)深化(hua)內部三項(xiang)制(zhi)度改革，構(gou)建企(qi)業(ye)(ye)內部管(guan)(guan)理人員能(neng)(neng)上能(neng)(neng)下、員工(gong)能(neng)(neng)進能(neng)(neng)出、收入能(neng)(neng)增能(neng)(neng)減的市場化(hua)勞動用工(gong)和收入分配(pei)(pei)管(guan)(guan)理機(ji)制(zhi)，切實(shi)承擔起(qi)搞好、搞活企(qi)業(ye)(ye)內部分配(pei)(pei)的職(zhi)責。二是加強監督(du)檢查，明(ming)確界定企(qi)業(ye)(ye)違規責任，并將企(qi)業(ye)(ye)工(gong)資(zi)(zi)總額(e)管(guan)(guan)理情況納入各項(xiang)監督(du)檢查范圍，與審計、巡視等(deng)工(gong)作(zuo)形成合力，確保實(shi)現(xian)權(quan)責對等(deng)，監管(guan)(guan)到位。

【責任編輯：李瑛】