文章來源：中國政府網 發布(bu)時間：2019-05-25
國務院關于改革國有企業工資決定機制的意見
國發〔2018〕16號
各(ge)省、自(zi)治區(qu)、直轄市人民政府，國務院各(ge)部委、各(ge)直屬機構(gou)：
國(guo)(guo)(guo)有(you)企(qi)(qi)業(ye)(ye)工資決定(ding)機制改(gai)(gai)(gai)革(ge)(ge)是(shi)完善國(guo)(guo)(guo)有(you)企(qi)(qi)業(ye)(ye)現代企(qi)(qi)業(ye)(ye)制度(du)的重(zhong)要內容(rong)，是(shi)深(shen)化收入分配(pei)制度(du)改(gai)(gai)(gai)革(ge)(ge)的重(zhong)要任務，事關國(guo)(guo)(guo)有(you)企(qi)(qi)業(ye)(ye)健康(kang)發展，事關國(guo)(guo)(guo)有(you)企(qi)(qi)業(ye)(ye)職(zhi)工切身利益，事關收入分配(pei)合(he)理有(you)序。改(gai)(gai)(gai)革(ge)(ge)開放(fang)以(yi)來，國(guo)(guo)(guo)家對國(guo)(guo)(guo)有(you)大中(zhong)型企(qi)(qi)業(ye)(ye)實行工資總額同經(jing)濟效益掛鉤辦法，對促(cu)進國(guo)(guo)(guo)有(you)企(qi)(qi)業(ye)(ye)提(ti)高經(jing)濟效益、調動廣大職(zhi)工積極性(xing)發揮了重(zhong)要作(zuo)用。隨著(zhu)社會主義市場經(jing)濟體(ti)制逐步健全和國(guo)(guo)(guo)有(you)企(qi)(qi)業(ye)(ye)改(gai)(gai)(gai)革(ge)(ge)不(bu)斷深(shen)化，現行國(guo)(guo)(guo)有(you)企(qi)(qi)業(ye)(ye)工資決定(ding)機制還(huan)存在市場化分配(pei)程度(du)不(bu)高、分配(pei)秩序不(bu)夠規范、監管體(ti)制尚不(bu)健全等(deng)問題，已難以(yi)適應改(gai)(gai)(gai)革(ge)(ge)發展需要。為改(gai)(gai)(gai)革(ge)(ge)國(guo)(guo)(guo)有(you)企(qi)(qi)業(ye)(ye)工資決定(ding)機制，現提(ti)出以(yi)下意(yi)見。
一、總體要求
（一）指導思想。
全面貫徹(che)黨的(de)(de)十(shi)九大(da)精神，以習近平新(xin)時代中國(guo)(guo)特色社會主義思(si)想(xiang)為(wei)指導(dao)，認(ren)真落實(shi)黨中央、國(guo)(guo)務院決策部署，統籌推(tui)進(jin)(jin)“五位一體(ti)”總(zong)體(ti)布(bu)(bu)局(ju)和(he)協調(diao)推(tui)進(jin)(jin)“四(si)個全面”戰(zhan)略布(bu)(bu)局(ju)，堅(jian)(jian)持以人民為(wei)中心的(de)(de)發(fa)展思(si)想(xiang)，牢固樹(shu)立和(he)貫徹(che)落實(shi)新(xin)發(fa)展理念，按(an)照(zhao)深化國(guo)(guo)有企(qi)(qi)(qi)(qi)業(ye)(ye)(ye)改革、完善(shan)國(guo)(guo)有資產(chan)(chan)管理體(ti)制(zhi)(zhi)和(he)堅(jian)(jian)持按(an)勞分配(pei)(pei)原(yuan)則、完善(shan)按(an)要(yao)素分配(pei)(pei)體(ti)制(zhi)(zhi)機制(zhi)(zhi)的(de)(de)要(yao)求，以增強國(guo)(guo)有企(qi)(qi)(qi)(qi)業(ye)(ye)(ye)活力(li)、提(ti)升(sheng)國(guo)(guo)有企(qi)(qi)(qi)(qi)業(ye)(ye)(ye)效率為(wei)中心，建立健(jian)全與勞動(dong)力(li)市(shi)場基本適應、與國(guo)(guo)有企(qi)(qi)(qi)(qi)業(ye)(ye)(ye)經(jing)濟效益和(he)勞動(dong)生產(chan)(chan)率掛鉤的(de)(de)工資決定(ding)和(he)正(zheng)常增長(chang)機制(zhi)(zhi)，完善(shan)國(guo)(guo)有企(qi)(qi)(qi)(qi)業(ye)(ye)(ye)工資分配(pei)(pei)監管體(ti)制(zhi)(zhi)，充(chong)分調(diao)動(dong)國(guo)(guo)有企(qi)(qi)(qi)(qi)業(ye)(ye)(ye)職工的(de)(de)積(ji)極性(xing)(xing)、主動(dong)性(xing)(xing)、創(chuang)(chuang)造(zao)性(xing)(xing)，進(jin)(jin)一步激發(fa)國(guo)(guo)有企(qi)(qi)(qi)(qi)業(ye)(ye)(ye)創(chuang)(chuang)造(zao)力(li)和(he)提(ti)高市(shi)場競(jing)爭力(li)，推(tui)動(dong)國(guo)(guo)有資本做(zuo)強做(zuo)優做(zuo)大(da)，促進(jin)(jin)收入分配(pei)(pei)更合(he)理、更有序。
（二）基本原則。
——堅(jian)持(chi)(chi)建(jian)立中國(guo)(guo)特(te)色(se)現(xian)代國(guo)(guo)有(you)企(qi)(qi)業制(zhi)度改革方(fang)向。堅(jian)持(chi)(chi)所有(you)權(quan)和(he)經營權(quan)相(xiang)分(fen)離(li)，進一(yi)步確立國(guo)(guo)有(you)企(qi)(qi)業的市場主(zhu)體地(di)位，發(fa)揮企(qi)(qi)業黨委（黨組）領導作用(yong)，依法落(luo)實董事會的工資分(fen)配管理權(quan)，完善(shan)既(ji)符(fu)合企(qi)(qi)業一(yi)般規律(lv)又體現(xian)國(guo)(guo)有(you)企(qi)(qi)業特(te)點(dian)的工資分(fen)配機制(zhi)，促進國(guo)(guo)有(you)企(qi)(qi)業持(chi)(chi)續健(jian)康發(fa)展。
——堅(jian)(jian)持效益導向與維護公平(ping)相統一(yi)。國(guo)有(you)(you)企業工資(zi)分配要切實做到既(ji)有(you)(you)激勵(li)又(you)有(you)(you)約束、既(ji)講(jiang)效率又(you)講(jiang)公平(ping)。堅(jian)(jian)持按勞分配原則，健全國(guo)有(you)(you)企業職(zhi)工工資(zi)與經濟效益同(tong)(tong)(tong)向聯動(dong)、能增能減的(de)(de)機制，在經濟效益增長和(he)勞動(dong)生產率提(ti)高的(de)(de)同(tong)(tong)(tong)時實現(xian)勞動(dong)報酬同(tong)(tong)(tong)步提(ti)高。統籌處理好不(bu)同(tong)(tong)(tong)行業、不(bu)同(tong)(tong)(tong)企業和(he)企業內部不(bu)同(tong)(tong)(tong)職(zhi)工之間的(de)(de)工資(zi)分配關系，調節(jie)過高收入。
——堅持(chi)市(shi)場(chang)決定與政府(fu)監(jian)(jian)管(guan)相(xiang)結合。充分發揮(hui)市(shi)場(chang)在國有(you)企業(ye)工(gong)資(zi)(zi)分配(pei)(pei)中的(de)決定性(xing)作用，實(shi)現(xian)職工(gong)工(gong)資(zi)(zi)水(shui)平與勞動力(li)市(shi)場(chang)價位相(xiang)適應(ying)、與增(zeng)強企業(ye)市(shi)場(chang)競爭力(li)相(xiang)匹配(pei)(pei)。更好發揮(hui)政府(fu)對國有(you)企業(ye)工(gong)資(zi)(zi)分配(pei)(pei)的(de)宏觀指(zhi)導和調控作用，改進和加(jia)強事(shi)前引導和事(shi)后監(jian)(jian)督，規范工(gong)資(zi)(zi)分配(pei)(pei)秩序。
——堅(jian)持分(fen)(fen)(fen)類(lei)分(fen)(fen)(fen)級管(guan)理(li)(li)。根(gen)據不同(tong)國有企業(ye)功能性質定位、行業(ye)特點和(he)法人(ren)治理(li)(li)結構完善程度(du)，實行工資(zi)總額分(fen)(fen)(fen)類(lei)管(guan)理(li)(li)。按照企業(ye)國有資(zi)產(chan)產(chan)權隸屬(shu)關(guan)系，健全工資(zi)分(fen)(fen)(fen)配(pei)分(fen)(fen)(fen)級監(jian)管(guan)體制，落實各級政(zheng)府職能部門(men)和(he)履行出資(zi)人(ren)職責(ze)(ze)機構（或其(qi)他企業(ye)主管(guan)部門(men)，下同(tong)）的分(fen)(fen)(fen)級監(jian)管(guan)責(ze)(ze)任。
二、改革工資總額決定機制
（三）改革工(gong)(gong)(gong)資(zi)總(zong)額(e)確定辦法。按(an)照(zhao)國家工(gong)(gong)(gong)資(zi)收入(ru)分配宏觀政策(ce)要求(qiu)，根據(ju)企業發展戰略和薪酬策(ce)略、年度(du)生(sheng)產經營(ying)目標和經濟效益，綜合考慮勞動生(sheng)產率提高和人(ren)工(gong)(gong)(gong)成本投入(ru)產出(chu)率、職(zhi)工(gong)(gong)(gong)工(gong)(gong)(gong)資(zi)水(shui)平(ping)市場對(dui)標等情況，結合政府職(zhi)能部(bu)門(men)發布的(de)工(gong)(gong)(gong)資(zi)指導線，合理確定年度(du)工(gong)(gong)(gong)資(zi)總(zong)額(e)。
（四）完(wan)善(shan)工(gong)(gong)資(zi)(zi)與效(xiao)(xiao)益聯動機制。企業(ye)經(jing)(jing)濟(ji)效(xiao)(xiao)益增(zeng)(zeng)(zeng)(zeng)(zeng)長(chang)的，當(dang)年(nian)(nian)(nian)工(gong)(gong)資(zi)(zi)總(zong)額(e)增(zeng)(zeng)(zeng)(zeng)(zeng)長(chang)幅(fu)(fu)度(du)可在不超過(guo)經(jing)(jing)濟(ji)效(xiao)(xiao)益增(zeng)(zeng)(zeng)(zeng)(zeng)長(chang)幅(fu)(fu)度(du)范圍內(nei)確定。其(qi)中，當(dang)年(nian)(nian)(nian)勞動生產率(lv)未提高(gao)、上年(nian)(nian)(nian)人工(gong)(gong)成(cheng)本(ben)投入(ru)產出率(lv)低于(yu)(yu)行業(ye)平(ping)均(jun)(jun)水平(ping)或者上年(nian)(nian)(nian)職(zhi)工(gong)(gong)平(ping)均(jun)(jun)工(gong)(gong)資(zi)(zi)明顯高(gao)于(yu)(yu)全國城鎮單位就業(ye)人員平(ping)均(jun)(jun)工(gong)(gong)資(zi)(zi)的，當(dang)年(nian)(nian)(nian)工(gong)(gong)資(zi)(zi)總(zong)額(e)增(zeng)(zeng)(zeng)(zeng)(zeng)長(chang)幅(fu)(fu)度(du)應低于(yu)(yu)同期(qi)(qi)經(jing)(jing)濟(ji)效(xiao)(xiao)益增(zeng)(zeng)(zeng)(zeng)(zeng)長(chang)幅(fu)(fu)度(du)；對主業(ye)不處于(yu)(yu)充分競(jing)爭(zheng)行業(ye)和領域的企業(ye)，上年(nian)(nian)(nian)職(zhi)工(gong)(gong)平(ping)均(jun)(jun)工(gong)(gong)資(zi)(zi)達到政(zheng)府職(zhi)能部門規(gui)定的調控(kong)水平(ping)及以上的，當(dang)年(nian)(nian)(nian)工(gong)(gong)資(zi)(zi)總(zong)額(e)增(zeng)(zeng)(zeng)(zeng)(zeng)長(chang)幅(fu)(fu)度(du)應低于(yu)(yu)同期(qi)(qi)經(jing)(jing)濟(ji)效(xiao)(xiao)益增(zeng)(zeng)(zeng)(zeng)(zeng)長(chang)幅(fu)(fu)度(du)，且職(zhi)工(gong)(gong)平(ping)均(jun)(jun)工(gong)(gong)資(zi)(zi)增(zeng)(zeng)(zeng)(zeng)(zeng)長(chang)幅(fu)(fu)度(du)不得超過(guo)政(zheng)府職(zhi)能部門規(gui)定的工(gong)(gong)資(zi)(zi)增(zeng)(zeng)(zeng)(zeng)(zeng)長(chang)調控(kong)目標。
企業(ye)經(jing)濟效(xiao)益下(xia)(xia)降的(de)，除受政策調整等非經(jing)營(ying)性因(yin)素影(ying)響(xiang)外，當年(nian)(nian)工(gong)資總(zong)額原則上相(xiang)應下(xia)(xia)降。其中，當年(nian)(nian)勞動生產(chan)率(lv)未下(xia)(xia)降、上年(nian)(nian)人工(gong)成(cheng)本投入(ru)產(chan)出率(lv)明(ming)顯(xian)優于行業(ye)平(ping)(ping)(ping)均(jun)(jun)水平(ping)(ping)(ping)或(huo)者上年(nian)(nian)職(zhi)工(gong)平(ping)(ping)(ping)均(jun)(jun)工(gong)資明(ming)顯(xian)低于全國城鎮單位就業(ye)人員平(ping)(ping)(ping)均(jun)(jun)工(gong)資的(de)，當年(nian)(nian)工(gong)資總(zong)額可(ke)適當少(shao)降。
企(qi)業未實現國有(you)資產保值(zhi)增值(zhi)的，工資總額不得(de)增長，或者(zhe)適度下(xia)降。
企(qi)業按照工資與效益聯(lian)動機制確定工資總額，原(yuan)則上增(zeng)人不增(zeng)工資總額、減(jian)人不減(jian)工資總額，但發生兼(jian)并重組、新設(she)企(qi)業或機構等情(qing)況的，可以合理增(zeng)加(jia)或者減(jian)少工資總額。
（五）分類確(que)定工資(zi)效益聯動(dong)(dong)指標。根據(ju)企業(ye)功能性質定位(wei)、行業(ye)特點，科學設置聯動(dong)(dong)指標，合理確(que)定考核目標，突出不同考核重點。
對(dui)主(zhu)業(ye)(ye)(ye)處于充分競爭(zheng)行業(ye)(ye)(ye)和(he)(he)領(ling)域的(de)商(shang)業(ye)(ye)(ye)類國(guo)(guo)(guo)有企業(ye)(ye)(ye)，應(ying)(ying)主(zhu)要(yao)選(xuan)(xuan)取(qu)(qu)利(li)(li)潤總額（或(huo)凈(jing)利(li)(li)潤）、經(jing)濟(ji)增(zeng)加值(zhi)、凈(jing)資(zi)產(chan)(chan)收益(yi)率(lv)(lv)等反(fan)映(ying)經(jing)濟(ji)效(xiao)益(yi)、國(guo)(guo)(guo)有資(zi)本(ben)(ben)保(bao)(bao)值(zhi)增(zeng)值(zhi)和(he)(he)市場競爭(zheng)能(neng)力(li)的(de)指(zhi)(zhi)標(biao)(biao)(biao)。對(dui)主(zhu)業(ye)(ye)(ye)處于關系國(guo)(guo)(guo)家(jia)(jia)(jia)安(an)全(quan)、國(guo)(guo)(guo)民經(jing)濟(ji)命脈(mo)的(de)重(zhong)要(yao)行業(ye)(ye)(ye)和(he)(he)關鍵(jian)領(ling)域、主(zhu)要(yao)承擔重(zhong)大專(zhuan)項任(ren)(ren)務(wu)(wu)(wu)的(de)商(shang)業(ye)(ye)(ye)類國(guo)(guo)(guo)有企業(ye)(ye)(ye)，在主(zhu)要(yao)選(xuan)(xuan)取(qu)(qu)反(fan)映(ying)經(jing)濟(ji)效(xiao)益(yi)和(he)(he)國(guo)(guo)(guo)有資(zi)本(ben)(ben)保(bao)(bao)值(zhi)增(zeng)值(zhi)指(zhi)(zhi)標(biao)(biao)(biao)的(de)同時(shi)，可根據(ju)實(shi)際情(qing)(qing)(qing)況(kuang)增(zeng)加營業(ye)(ye)(ye)收入、任(ren)(ren)務(wu)(wu)(wu)完成(cheng)(cheng)率(lv)(lv)等體現服(fu)務(wu)(wu)(wu)國(guo)(guo)(guo)家(jia)(jia)(jia)戰略、保(bao)(bao)障國(guo)(guo)(guo)家(jia)(jia)(jia)安(an)全(quan)和(he)(he)國(guo)(guo)(guo)民經(jing)濟(ji)運(yun)(yun)行、發展前瞻(zhan)性戰略性產(chan)(chan)業(ye)(ye)(ye)以(yi)(yi)及完成(cheng)(cheng)特殊任(ren)(ren)務(wu)(wu)(wu)等情(qing)(qing)(qing)況(kuang)的(de)指(zhi)(zhi)標(biao)(biao)(biao)。對(dui)主(zhu)業(ye)(ye)(ye)以(yi)(yi)保(bao)(bao)障民生(sheng)、服(fu)務(wu)(wu)(wu)社會、提供公共產(chan)(chan)品和(he)(he)服(fu)務(wu)(wu)(wu)為主(zhu)的(de)公益(yi)類國(guo)(guo)(guo)有企業(ye)(ye)(ye)，應(ying)(ying)主(zhu)要(yao)選(xuan)(xuan)取(qu)(qu)反(fan)映(ying)成(cheng)(cheng)本(ben)(ben)控制(zhi)(zhi)、產(chan)(chan)品服(fu)務(wu)(wu)(wu)質(zhi)量(liang)、營運(yun)(yun)效(xiao)率(lv)(lv)和(he)(he)保(bao)(bao)障能(neng)力(li)等情(qing)(qing)(qing)況(kuang)的(de)指(zhi)(zhi)標(biao)(biao)(biao)，兼(jian)顧(gu)體現經(jing)濟(ji)效(xiao)益(yi)和(he)(he)國(guo)(guo)(guo)有資(zi)本(ben)(ben)保(bao)(bao)值(zhi)增(zeng)值(zhi)的(de)指(zhi)(zhi)標(biao)(biao)(biao)。對(dui)金融類國(guo)(guo)(guo)有企業(ye)(ye)(ye)，屬于開發性、政(zheng)策性的(de)，應(ying)(ying)主(zhu)要(yao)選(xuan)(xuan)取(qu)(qu)體現服(fu)務(wu)(wu)(wu)國(guo)(guo)(guo)家(jia)(jia)(jia)戰略和(he)(he)風險(xian)控制(zhi)(zhi)的(de)指(zhi)(zhi)標(biao)(biao)(biao)，兼(jian)顧(gu)反(fan)映(ying)經(jing)濟(ji)效(xiao)益(yi)的(de)指(zhi)(zhi)標(biao)(biao)(biao)；屬于商(shang)業(ye)(ye)(ye)性的(de)，應(ying)(ying)主(zhu)要(yao)選(xuan)(xuan)取(qu)(qu)反(fan)映(ying)經(jing)濟(ji)效(xiao)益(yi)、資(zi)產(chan)(chan)質(zhi)量(liang)和(he)(he)償(chang)付能(neng)力(li)的(de)指(zhi)(zhi)標(biao)(biao)(biao)。對(dui)文化(hua)類國(guo)(guo)(guo)有企業(ye)(ye)(ye)，應(ying)(ying)同時(shi)選(xuan)(xuan)取(qu)(qu)反(fan)映(ying)社會效(xiao)益(yi)和(he)(he)經(jing)濟(ji)效(xiao)益(yi)、國(guo)(guo)(guo)有資(zi)本(ben)(ben)保(bao)(bao)值(zhi)增(zeng)值(zhi)的(de)指(zhi)(zhi)標(biao)(biao)(biao)。勞動(dong)生(sheng)產(chan)(chan)率(lv)(lv)指(zhi)(zhi)標(biao)(biao)(biao)一般(ban)以(yi)(yi)人(ren)均增(zeng)加值(zhi)、人(ren)均利(li)(li)潤為主(zhu)，根據(ju)企業(ye)(ye)(ye)實(shi)際情(qing)(qing)(qing)況(kuang)，可選(xuan)(xuan)取(qu)(qu)人(ren)均營業(ye)(ye)(ye)收入、人(ren)均工(gong)作量(liang)等指(zhi)(zhi)標(biao)(biao)(biao)。
三、改革工資總額管理方式
（六）全面(mian)實(shi)行(xing)工資(zi)(zi)總(zong)額預(yu)算(suan)管理。工資(zi)(zi)總(zong)額預(yu)算(suan)方案由國有企(qi)業自主(zhu)編制(zhi)，按規(gui)定履行(xing)內部決(jue)策程序后，根據(ju)企(qi)業功能性質(zhi)定位、行(xing)業特點并結合(he)法人治理結構完善程度，分別(bie)報履行(xing)出資(zi)(zi)人職責機構備案或核準(zhun)后執(zhi)行(xing)。
對主業(ye)處(chu)于(yu)充分競爭行(xing)(xing)業(ye)和領域的(de)商業(ye)類國有企業(ye)，工(gong)資(zi)總額(e)預(yu)算原則上(shang)實行(xing)(xing)備(bei)案制(zhi)(zhi)。其中(zhong)，未建(jian)立(li)規范董事會、法(fa)人(ren)治理結構不(bu)完善、內(nei)控機(ji)制(zhi)(zhi)不(bu)健全的(de)企業(ye)，經履行(xing)(xing)出資(zi)人(ren)職責機(ji)構認(ren)定，其工(gong)資(zi)總額(e)預(yu)算應(ying)實行(xing)(xing)核準制(zhi)(zhi)。
對其他國有企業，工資(zi)(zi)總額預算原則上實行(xing)核準(zhun)制。其中(zhong)，已(yi)建立規范董事會、法人治(zhi)理結(jie)構(gou)完善(shan)、內控機制健全的企業，經履行(xing)出資(zi)(zi)人職責機構(gou)同(tong)意(yi)，其工資(zi)(zi)總額預算可實行(xing)備案制。
（七）合理確(que)定工(gong)資(zi)總(zong)額(e)預算(suan)周(zhou)(zhou)期(qi)(qi)。國有企業工(gong)資(zi)總(zong)額(e)預算(suan)一般按年(nian)度(du)(du)進行管(guan)理。對行業周(zhou)(zhou)期(qi)(qi)性特征明顯(xian)、經濟(ji)效益年(nian)度(du)(du)間波動(dong)較大或(huo)存在(zai)其他特殊情況的企業，工(gong)資(zi)總(zong)額(e)預算(suan)可探(tan)索按周(zhou)(zhou)期(qi)(qi)進行管(guan)理，周(zhou)(zhou)期(qi)(qi)最長(chang)不超(chao)過三年(nian)，周(zhou)(zhou)期(qi)(qi)內的工(gong)資(zi)總(zong)額(e)增長(chang)應符合工(gong)資(zi)與效益聯動(dong)的要(yao)求。
（八）強(qiang)化(hua)工資(zi)總(zong)額(e)(e)預算(suan)(suan)執行(xing)。國有企業應嚴(yan)格執行(xing)經備案(an)(an)(an)或核準的(de)工資(zi)總(zong)額(e)(e)預算(suan)(suan)方案(an)(an)(an)。執行(xing)過程中，因(yin)企業外部環境或自身生產經營等編(bian)制(zhi)預算(suan)(suan)時所(suo)依據的(de)情況發生重大變化(hua)，需要調(diao)整(zheng)工資(zi)總(zong)額(e)(e)預算(suan)(suan)方案(an)(an)(an)的(de)，應按規定程序進行(xing)調(diao)整(zheng)。
履行(xing)出資(zi)人(ren)職責機構應加強對所監管企業執行(xing)工資(zi)總(zong)額預算情況的動(dong)態監控和指導，并對預算執行(xing)結果(guo)進行(xing)清算。
四、完善企業內部工資分配管理
（九(jiu)）完善企(qi)(qi)業(ye)(ye)內(nei)部(bu)工(gong)(gong)資總(zong)(zong)額管理(li)制度。國(guo)有(you)企(qi)(qi)業(ye)(ye)在經(jing)備案(an)或核準的工(gong)(gong)資總(zong)(zong)額預(yu)(yu)算(suan)(suan)(suan)內(nei)，依法依規自主決定內(nei)部(bu)工(gong)(gong)資分配。企(qi)(qi)業(ye)(ye)應(ying)(ying)建立健全內(nei)部(bu)工(gong)(gong)資總(zong)(zong)額管理(li)辦法，根據所屬(shu)企(qi)(qi)業(ye)(ye)功能性質定位(wei)、行(xing)業(ye)(ye)特點和生產(chan)經(jing)營等情況(kuang)(kuang)，指導所屬(shu)企(qi)(qi)業(ye)(ye)科學編制工(gong)(gong)資總(zong)(zong)額預(yu)(yu)算(suan)(suan)(suan)方案(an)，逐(zhu)級落(luo)實預(yu)(yu)算(suan)(suan)(suan)執(zhi)(zhi)行(xing)責(ze)任，建立預(yu)(yu)算(suan)(suan)(suan)執(zhi)(zhi)行(xing)情況(kuang)(kuang)動態(tai)監控(kong)機(ji)制，確保實現工(gong)(gong)資總(zong)(zong)額預(yu)(yu)算(suan)(suan)(suan)目標。企(qi)(qi)業(ye)(ye)集(ji)團應(ying)(ying)合理(li)確定總(zong)(zong)部(bu)工(gong)(gong)資總(zong)(zong)額預(yu)(yu)算(suan)(suan)(suan)，其職(zhi)工(gong)(gong)平均(jun)工(gong)(gong)資增長(chang)幅(fu)度原(yuan)則上應(ying)(ying)低于(yu)本(ben)企(qi)(qi)業(ye)(ye)全部(bu)職(zhi)工(gong)(gong)平均(jun)工(gong)(gong)資增長(chang)幅(fu)度。
（十）深化企(qi)業內部分(fen)配制(zhi)度改革。國有(you)企(qi)業應(ying)建立健全(quan)以崗位工(gong)(gong)(gong)資(zi)為(wei)(wei)主的基本工(gong)(gong)(gong)資(zi)制(zhi)度，以崗位價(jia)值為(wei)(wei)依(yi)據，以業績(ji)(ji)為(wei)(wei)導向，參照勞動力市場工(gong)(gong)(gong)資(zi)價(jia)位并結合(he)企(qi)業經濟效益，通(tong)過集體(ti)協商等形(xing)式合(he)理確定不同崗位的工(gong)(gong)(gong)資(zi)水平，向關鍵崗位、生產一線崗位和(he)緊缺急需的高(gao)(gao)層次、高(gao)(gao)技能人才傾斜，合(he)理拉開工(gong)(gong)(gong)資(zi)分(fen)配差距，調整不合(he)理過高(gao)(gao)收入。加強(qiang)全(quan)員績(ji)(ji)效考核(he)，使職工(gong)(gong)(gong)工(gong)(gong)(gong)資(zi)收入與其工(gong)(gong)(gong)作業績(ji)(ji)和(he)實(shi)際貢獻緊密掛(gua)鉤，切實(shi)做到(dao)能增能減。
（十一）規范(fan)企業工(gong)(gong)(gong)資(zi)列支(zhi)渠道。國有企業應調(diao)整優化(hua)(hua)工(gong)(gong)(gong)資(zi)收(shou)入(ru)(ru)結(jie)構，逐步實現職工(gong)(gong)(gong)收(shou)入(ru)(ru)工(gong)(gong)(gong)資(zi)化(hua)(hua)、工(gong)(gong)(gong)資(zi)貨幣化(hua)(hua)、發放透(tou)明化(hua)(hua)。嚴格清理規范(fan)工(gong)(gong)(gong)資(zi)外收(shou)入(ru)(ru)，將所(suo)有工(gong)(gong)(gong)資(zi)性收(shou)入(ru)(ru)一律納(na)入(ru)(ru)工(gong)(gong)(gong)資(zi)總(zong)額(e)管理，不得在工(gong)(gong)(gong)資(zi)總(zong)額(e)之外以其他形式列支(zhi)任何(he)工(gong)(gong)(gong)資(zi)性支(zhi)出。
五、健全工資分配監管體制機制
（十二(er)）加強和(he)(he)(he)改進政府對國(guo)有(you)(you)企(qi)業(ye)(ye)工(gong)資分配的宏觀指(zhi)導和(he)(he)(he)調控。人力資源社會保障部門(men)(men)負(fu)責建立企(qi)業(ye)(ye)薪酬(chou)調查(cha)和(he)(he)(he)信息(xi)發布制度，定(ding)期發布不同職業(ye)(ye)的勞動(dong)力市場工(gong)資價位(wei)和(he)(he)(he)行(xing)業(ye)(ye)人工(gong)成(cheng)本(ben)信息(xi)；會同財政、國(guo)資監管等部門(men)(men)完善工(gong)資指(zhi)導線制度，定(ding)期制定(ding)和(he)(he)(he)發布工(gong)資指(zhi)導線、非競(jing)爭類國(guo)有(you)(you)企(qi)業(ye)(ye)職工(gong)平均工(gong)資調控水平和(he)(he)(he)工(gong)資增長(chang)調控目標。
（十三）落實履行(xing)出資(zi)人(ren)(ren)職(zhi)責機(ji)構(gou)的(de)(de)國有企業(ye)工資(zi)分(fen)配監(jian)(jian)管(guan)職(zhi)責。履行(xing)出資(zi)人(ren)(ren)職(zhi)責機(ji)構(gou)負責做好所監(jian)(jian)管(guan)企業(ye)工資(zi)總額(e)預算(suan)方案的(de)(de)備案或核準工作，加強(qiang)對所監(jian)(jian)管(guan)企業(ye)工資(zi)總額(e)預算(suan)執行(xing)情況的(de)(de)動態(tai)監(jian)(jian)控和執行(xing)結果的(de)(de)清算(suan)，并(bing)按年度將所監(jian)(jian)管(guan)企業(ye)工資(zi)總額(e)預算(suan)執行(xing)情況報(bao)同(tong)(tong)級人(ren)(ren)力資(zi)源(yuan)社(she)會(hui)保障部(bu)門，由人(ren)(ren)力資(zi)源(yuan)社(she)會(hui)保障部(bu)門匯總報(bao)告同(tong)(tong)級人(ren)(ren)民(min)政府。同(tong)(tong)時，履行(xing)出資(zi)人(ren)(ren)職(zhi)責機(ji)構(gou)可按規(gui)定(ding)將有關情況直接報(bao)告同(tong)(tong)級人(ren)(ren)民(min)政府。
（十四）完善國有企(qi)業(ye)(ye)工資分配(pei)內部監(jian)督(du)機制(zhi)。國有企(qi)業(ye)(ye)董事會應依照(zhao)法定程序(xu)決(jue)定工資分配(pei)事項，加強對工資分配(pei)決(jue)議執(zhi)行情況的(de)監(jian)督(du)。落實企(qi)業(ye)(ye)監(jian)事會對工資分配(pei)的(de)監(jian)督(du)責任。將企(qi)業(ye)(ye)職工工資收(shou)入分配(pei)情況作為廠務公(gong)開的(de)重(zhong)要內容，定期向職工公(gong)開，接受職工監(jian)督(du)。
（十五）建立(li)國有企業工資分配信(xin)息公(gong)開制度。履行出(chu)資人職(zhi)責(ze)機構、國有企業每年(nian)定期將(jiang)企業工資總額和職(zhi)工平均工資水平等相關信(xin)息向(xiang)社會披露，接受社會公(gong)眾監督。
（十六）健全國(guo)(guo)有企業工(gong)資(zi)(zi)內外收(shou)入監(jian)(jian)(jian)督檢(jian)(jian)查制度(du)。人力(li)資(zi)(zi)源(yuan)社會保障部(bu)(bu)門(men)會同財政(zheng)(zheng)、國(guo)(guo)資(zi)(zi)監(jian)(jian)(jian)管等部(bu)(bu)門(men)，定期(qi)對(dui)國(guo)(guo)有企業執行國(guo)(guo)家工(gong)資(zi)(zi)收(shou)入分配政(zheng)(zheng)策情(qing)況開展監(jian)(jian)(jian)督檢(jian)(jian)查，及時查處(chu)違規發放工(gong)資(zi)(zi)、濫發工(gong)資(zi)(zi)外收(shou)入等行為。加強與出(chu)資(zi)(zi)人監(jian)(jian)(jian)管和審計、稅務、紀檢(jian)(jian)監(jian)(jian)(jian)察、巡(xun)視等監(jian)(jian)(jian)督的協同，建立工(gong)作會商和資(zi)(zi)源(yuan)共享機制，提高監(jian)(jian)(jian)督效能，形成監(jian)(jian)(jian)督合力(li)。
對(dui)企(qi)業存(cun)在(zai)超提(ti)、超發工(gong)資總額(e)及其他違規(gui)(gui)行為的(de)，扣回違規(gui)(gui)發放的(de)工(gong)資總額(e)，并視違規(gui)(gui)情形對(dui)企(qi)業負責人(ren)(ren)和相關責任人(ren)(ren)員依(yi)照有關規(gui)(gui)定(ding)給予(yu)經(jing)濟(ji)處(chu)(chu)罰和紀律(lv)處(chu)(chu)分；構成犯罪的(de)，由司法(fa)機關依(yi)法(fa)追(zhui)究刑事責任。
六、做好組織實施工作
（十七）國(guo)(guo)有(you)企業工(gong)(gong)(gong)資(zi)決定機(ji)制(zhi)改(gai)(gai)(gai)革(ge)(ge)(ge)是一項(xiang)涉及面廣、政(zheng)(zheng)策(ce)性強(qiang)的(de)(de)(de)工(gong)(gong)(gong)作(zuo)，各(ge)地區、各(ge)有(you)關部(bu)門(men)要(yao)(yao)統(tong)一思想(xiang)認識，以高(gao)度的(de)(de)(de)政(zheng)(zheng)治責任(ren)感和(he)歷(li)史(shi)使命感，切(qie)實加(jia)(jia)強(qiang)對改(gai)(gai)(gai)革(ge)(ge)(ge)工(gong)(gong)(gong)作(zuo)的(de)(de)(de)領導，做好統(tong)籌協調，細化目標任(ren)務，明確(que)責任(ren)分工(gong)(gong)(gong)，強(qiang)化督(du)促檢查，及時研(yan)究解(jie)決改(gai)(gai)(gai)革(ge)(ge)(ge)中出(chu)現的(de)(de)(de)問題，推動改(gai)(gai)(gai)革(ge)(ge)(ge)順(shun)利進行。各(ge)省（自(zi)治區、直轄市）要(yao)(yao)根據本意見，結合(he)當地實際抓緊(jin)制(zhi)定改(gai)(gai)(gai)革(ge)(ge)(ge)國(guo)(guo)有(you)企業工(gong)(gong)(gong)資(zi)決定機(ji)制(zhi)的(de)(de)(de)實施(shi)意見，認真抓好貫徹落(luo)實。各(ge)級履行出(chu)資(zi)人職(zhi)責機(ji)構要(yao)(yao)抓緊(jin)制(zhi)定所監管企業的(de)(de)(de)具體改(gai)(gai)(gai)革(ge)(ge)(ge)實施(shi)辦(ban)法，由(you)同(tong)(tong)級人力資(zi)源社(she)會保障部(bu)門(men)會同(tong)(tong)財政(zheng)(zheng)部(bu)門(men)審核后實施(shi)。各(ge)級人力資(zi)源社(she)會保障、財政(zheng)(zheng)、國(guo)(guo)資(zi)監管等(deng)部(bu)門(men)和(he)工(gong)(gong)(gong)會要(yao)(yao)各(ge)司其(qi)職(zhi)，密(mi)切(qie)配合(he)，共同(tong)(tong)做好改(gai)(gai)(gai)革(ge)(ge)(ge)工(gong)(gong)(gong)作(zuo)，形成推進改(gai)(gai)(gai)革(ge)(ge)(ge)的(de)(de)(de)合(he)力。廣大國(guo)(guo)有(you)企業要(yao)(yao)自(zi)覺樹(shu)立大局觀(guan)念(nian)，認真執行國(guo)(guo)家有(you)關改(gai)(gai)(gai)革(ge)(ge)(ge)規定，確(que)保改(gai)(gai)(gai)革(ge)(ge)(ge)政(zheng)(zheng)策(ce)得到(dao)落(luo)實。要(yao)(yao)加(jia)(jia)強(qiang)輿(yu)論宣傳和(he)政(zheng)(zheng)策(ce)解(jie)讀，引導全社(she)會正確(que)理解(jie)和(he)支持改(gai)(gai)(gai)革(ge)(ge)(ge)，營造(zao)良好社(she)會環境。
（十八）本意(yi)見適用于國(guo)家出資的(de)國(guo)有(you)獨資及(ji)國(guo)有(you)控股企業(ye)。中央和(he)地方有(you)關部門(men)或機構作為實際(ji)控制人的(de)企業(ye)，參照本意(yi)見執(zhi)行。
本(ben)意見所(suo)稱工(gong)(gong)資(zi)(zi)總額(e)，是指由企業在一(yi)個會計年度(du)內直(zhi)接支付給與(yu)本(ben)企業建(jian)立勞動關系的全部職工(gong)(gong)的勞動報酬總額(e)，包括工(gong)(gong)資(zi)(zi)、獎金、津貼(tie)、補貼(tie)、加(jia)班加(jia)點工(gong)(gong)資(zi)(zi)、特(te)殊情況下(xia)支付的工(gong)(gong)資(zi)(zi)等。
國務(wu)院(yuan)
2018年5月(yue)13日
（此件公開發布）
【責任編輯：語謙】