文章來源:《國(guo)資(zi)報告》雜(za)志 發布時(shi)間:2020-04-23
關鍵點一:再次認知工資總額概念與管理
工(gong)資(zi)總(zong)額(e)不是(shi)人(ren)(ren)工(gong)成(cheng)(cheng)本(ben)(ben)的(de)全部。人(ren)(ren)工(gong)成(cheng)(cheng)本(ben)(ben)除工(gong)資(zi)總(zong)額(e)以外,還有社會保(bao)險、職(zhi)工(gong)福利等六項內容(rong),工(gong)資(zi)總(zong)額(e)一般占人(ren)(ren)工(gong)成(cheng)(cheng)本(ben)(ben)的(de)70%左右(you),不同行業之間占比(bi)有一定差異(yi)。因此(ci)也(ye)可簡單理解,管(guan)(guan)住工(gong)資(zi)總(zong)額(e)也(ye)就基本(ben)(ben)管(guan)(guan)住了人(ren)(ren)工(gong)成(cheng)(cheng)本(ben)(ben)。國(guo)有企業目前僅是(shi)對工(gong)資(zi)總(zong)額(e)進(jin)行管(guan)(guan)理,但下一步(bu)管(guan)(guan)理趨(qu)勢是(shi)要從(cong)工(gong)資(zi)總(zong)額(e)管(guan)(guan)理向(xiang)全口徑人(ren)(ren)工(gong)成(cheng)(cheng)本(ben)(ben)管(guan)(guan)理過渡
工(gong)資(zi)總額(e)該不該管?部分(fen)“雙百企業(ye)(ye)”認為納入(ru)“雙百行動(dong)”后工(gong)資(zi)總額(e)就(jiu)應(ying)該放開、走“單列(lie)”,或(huo)認為不應(ying)該再管。這是一個(ge)片面的(de)(de)(de)認知,工(gong)資(zi)總額(e)屬于企業(ye)(ye)全面預算的(de)(de)(de)一部分(fen),規(gui)范的(de)(de)(de)外資(zi)企業(ye)(ye)、民營企業(ye)(ye)都是要嚴(yan)格進(jin)行管理的(de)(de)(de)。
下(xia)一步對于市(shi)場(chang)化程(cheng)度較高、法人治理(li)結構健全的“雙百(bai)企業”,賦(fu)予更(geng)加充分(fen)的工資分(fen)配(pei)自主權(quan),建議采取工資總(zong)額(e)備(bei)案制或更(geng)加靈活的工資總(zong)額(e)管(guan)理(li)機制,授權(quan)董事會進行(xing)管(guan)理(li),真正做到(dao)“能增能減(jian)”。
關鍵點二:如何理解“一適應、兩掛鉤”決定機制
國有企業收入分配政策經歷了四個階(jie)段,從1993年提(ti)出(chu)“兩(liang)低于”開(kai)始,到(dao)2007年提(ti)出(chu)“兩(liang)提(ti)高(gao)”、2010年“兩(liang)同步”,再(zai)到(dao)新時期2015年中發22號文(wen)提(ti)出(chu)“一適(shi)應兩(liang)掛(gua)鉤”,即建立健全(quan)與(yu)勞(lao)動力(li)市場(chang)基本(ben)適(shi)應、與(yu)企業經濟(ji)效益和(he)勞(lao)動生產率(lv)掛(gua)鉤的工(gong)資(zi)決定和(he)正常增(zeng)長機制。
39號文以建(jian)立(li)健全“一適應(ying)兩(liang)掛鉤(gou)”作為工資(zi)決定機制(zhi)目標。
所(suo)謂“一適應(ying)”,是要(yao)求建立健全與勞動力市場基(ji)本(ben)適應(ying)的(de)工(gong)資決定和正(zheng)常增長機制,其中包括兩個(ge)層面(mian):
一是工(gong)(gong)(gong)資(zi)(zi)總(zong)(zong)(zong)額(e)(e)與外部市(shi)場(chang)(chang)基本相適應。目前大部分企(qi)(qi)業采(cai)取(qu)年(nian)(nian)(nian)度工(gong)(gong)(gong)資(zi)(zi)總(zong)(zong)(zong)額(e)(e)滾動(dong)管理方式,即上年(nian)(nian)(nian)實際工(gong)(gong)(gong)資(zi)(zi)總(zong)(zong)(zong)額(e)(e)作(zuo)為下一年(nian)(nian)(nian)基數,再與企(qi)(qi)業效(xiao)益、效(xiao)率(lv)聯動(dong)計算效(xiao)益工(gong)(gong)(gong)資(zi)(zi),形成(cheng)(cheng)當年(nian)(nian)(nian)的工(gong)(gong)(gong)資(zi)(zi)總(zong)(zong)(zong)額(e)(e)。若總(zong)(zong)(zong)量(liang)(liang)本身就不(bu)(bu)合理,那(nei)后(hou)續(xu)再怎么聯動(dong)都很難調(diao)整到位(wei)(wei)。由于歷史等因(yin)素,部分“雙百(bai)企(qi)(qi)業”的工(gong)(gong)(gong)資(zi)(zi)總(zong)(zong)(zong)額(e)(e)存量(liang)(liang)偏(pian)少(shao),造成(cheng)(cheng)與外部市(shi)場(chang)(chang)相比收入缺(que)乏競爭力;也有部分“雙百(bai)企(qi)(qi)業”工(gong)(gong)(gong)資(zi)(zi)總(zong)(zong)(zong)額(e)(e)明顯偏(pian)高,超出應有額(e)(e)度,這兩類都不(bu)(bu)符合相適應的要求。因(yin)此(ci),建議“雙百(bai)企(qi)(qi)業”以同行業、同規模選(xuan)取(qu)可對標(biao)企(qi)(qi)業,堅持(chi)同業績(ji)、同薪酬以及(ji)企(qi)(qi)業可支付原則,橫向對標(biao)選(xuan)取(qu)人(ren)(ren)事費用率(lv)、百(bai)元人(ren)(ren)工(gong)(gong)(gong)成(cheng)(cheng)本利潤率(lv)等指標(biao),根據企(qi)(qi)業盈利能力、企(qi)(qi)業營業規模合理測算工(gong)(gong)(gong)資(zi)(zi)總(zong)(zong)(zong)額(e)(e)總(zong)(zong)(zong)量(liang)(liang)。總(zong)(zong)(zong)量(liang)(liang)不(bu)(bu)足的需(xu)分步調(diao)高到位(wei)(wei),同樣總(zong)(zong)(zong)量(liang)(liang)超出的也要積(ji)極調(diao)減到位(wei)(wei)。
二是企(qi)(qi)業(ye)(ye)(ye)(ye)內(nei)部(bu)分配結(jie)構要基本適應(ying)市場。目前部(bu)分“雙(shuang)百(bai)(bai)企(qi)(qi)業(ye)(ye)(ye)(ye)”技術骨干(gan)、管(guan)理骨干(gan)與業(ye)(ye)(ye)(ye)務骨干(gan)人(ren)員(yuan)等(deng)中(zhong)(zhong)高(gao)端人(ren)員(yuan)與外部(bu)市場相比收(shou)入偏低(di),缺乏競爭力;而替代性(xing)較強、輔助(zhu)性(xing)崗(gang)位等(deng)低(di)端人(ren)員(yuan)的(de)收(shou)入又明顯高(gao)于外部(bu)市場水平(ping),企(qi)(qi)業(ye)(ye)(ye)(ye)又不(bu)愿觸(chu)碰調整(zheng),造成(cheng)工(gong)資總額(e)的(de)一定程度(du)上“失效”。對此,國資委(wei)主任肖亞慶(qing)提(ti)出,在(zai)“雙(shuang)百(bai)(bai)企(qi)(qi)業(ye)(ye)(ye)(ye)”中(zhong)(zhong)要率先(xian)實現“不(bu)看(kan)(kan)身(shen)份、不(bu)看(kan)(kan)級別,只看(kan)(kan)崗(gang)位、只看(kan)(kan)貢獻”的(de)市場化氛圍,加大對關鍵骨干(gan)人(ren)才的(de)激(ji)勵力度(du),增(zeng)強企(qi)(qi)業(ye)(ye)(ye)(ye)活力。因此“雙(shuang)百(bai)(bai)企(qi)(qi)業(ye)(ye)(ye)(ye)”也不(bu)能只簡單的(de)一味要工(gong)資總額(e)、“做加法”,需要在(zai)保證總量合理的(de)前提(ti)下(xia),積極的(de)“調結(jie)構”,向(xiang)關鍵骨干(gan)人(ren)員(yuan)傾(qing)斜,拉開差距、體(ti)現出強激(ji)勵的(de)效果。
所謂(wei)“兩掛鉤”,是要建立與企業經濟效益和勞動生產率掛鉤的工資(zi)決定和正常增(zeng)長機制。
一是(shi)從(cong)“管數(shu)”到(dao)“管機制(zhi)”轉變。目前部分“雙百(bai)(bai)企(qi)業(ye)”工(gong)資(zi)(zi)總(zong)(zong)額每年主(zhu)要是(shi)靠(kao)與上級企(qi)業(ye)去“談”獲得,隨(sui)機性比較(jiao)大。建(jian)(jian)議“雙百(bai)(bai)企(qi)業(ye)”按照39號文規定及集團公(gong)司(董事會(hui))要求,建(jian)(jian)立本企(qi)業(ye)的工(gong)資(zi)(zi)總(zong)(zong)額決(jue)定機制(zhi),以(yi)直接、透明、可(ke)(ke)量化為導(dao)向,最(zui)好可(ke)(ke)以(yi)由企(qi)業(ye)算出來,從(cong)以(yi)往(wang)的靠(kao)“要工(gong)資(zi)(zi)”,變成自己“掙工(gong)資(zi)(zi)”;上級公(gong)司從(cong)“管數(shu)”,變成“管機制(zhi)”,調動“雙百(bai)(bai)企(qi)業(ye)”自主(zhu)性與積(ji)極性。
二是(shi)建立“兩(liang)掛鉤(gou)”工(gong)效(xiao)(xiao)聯(lian)動(dong)機制(zhi)(zhi)。為引導中央企(qi)業(ye)邁向高質量發展(zhan)(zhan)目(mu)標,工(gong)資總額從原(yuan)來主(zhu)要與(yu)企(qi)業(ye)經濟效(xiao)(xiao)益“一掛鉤(gou)”變成與(yu)企(qi)業(ye)經濟效(xiao)(xiao)益、勞動(dong)生產率“兩(liang)掛鉤(gou)”管理方式。建議“雙百企(qi)業(ye)”重點(dian)開(kai)展(zhan)(zhan)工(gong)效(xiao)(xiao)聯(lian)動(dong)機制(zhi)(zhi)設計,具體涉(she)及(ji)選擇(ze)哪些(xie)掛鉤(gou)指(zhi)(zhi)標、指(zhi)(zhi)標權(quan)重如何(he)(he)分(fen)配(pei)、指(zhi)(zhi)標目(mu)標值如何(he)(he)設置(zhi)、如何(he)(he)進行聯(lian)動(dong)等(deng)方面。如某企(qi)業(ye)設置(zhi)主(zhu)要聯(lian)動(dong)指(zhi)(zhi)標與(yu)輔(fu)(fu)助(zhu)聯(lian)動(dong)指(zhi)(zhi)標相乘計算(suan)工(gong)效(xiao)(xiao)系數,主(zhu)要聯(lian)動(dong)指(zhi)(zhi)標選擇(ze)利潤(run)、EVA兩(liang)個指(zhi)(zhi)標,分(fen)別占60%、40%的權(quan)重;輔(fu)(fu)助(zhu)聯(lian)動(dong)指(zhi)(zhi)標選擇(ze)百元人(ren)工(gong)成本利潤(run)率、人(ren)事費用率兩(liang)個指(zhi)(zhi)標,各占50%的權(quan)重綜合計算(suan)。
三是按(an)分類原則(ze)選擇適用(yong)(yong)性(xing)強的(de)掛(gua)鉤(gou)(gou)指(zhi)(zhi)(zhi)標(biao)(biao)。“雙百企(qi)(qi)業(ye)”要選擇能夠(gou)有效體現(xian)(xian)(xian)(xian)企(qi)(qi)業(ye)價值(zhi)(zhi)創(chuang)造的(de)掛(gua)鉤(gou)(gou)指(zhi)(zhi)(zhi)標(biao)(biao),原來工(gong)資(zi)總(zong)額主要與利(li)潤單一指(zhi)(zhi)(zhi)標(biao)(biao)掛(gua)鉤(gou)(gou)。建(jian)議(yi)“雙百企(qi)(qi)業(ye)”首(shou)先是根據企(qi)(qi)業(ye)分類差異化設置掛(gua)鉤(gou)(gou)指(zhi)(zhi)(zhi)標(biao)(biao),體現(xian)(xian)(xian)(xian)企(qi)(qi)業(ye)價值(zhi)(zhi)創(chuang)造;二是強調體現(xian)(xian)(xian)(xian)指(zhi)(zhi)(zhi)標(biao)(biao)的(de)適用(yong)(yong)性(xing)。如對(dui)于新建(jian)或(huo)初創(chuang)階(jie)段(duan)的(de)“雙百企(qi)(qi)業(ye)”利(li)潤尚未體現(xian)(xian)(xian)(xian),建(jian)議(yi)可(ke)與上級(ji)企(qi)(qi)業(ye)(董(dong)事會)溝通,選擇體現(xian)(xian)(xian)(xian)本(ben)企(qi)(qi)業(ye)現(xian)(xian)(xian)(xian)階(jie)段(duan)價值(zhi)(zhi)創(chuang)造的(de)指(zhi)(zhi)(zhi)標(biao)(biao),提高(gao)指(zhi)(zhi)(zhi)標(biao)(biao)的(de)適用(yong)(yong)性(xing)、多樣性(xing)。如選擇客戶(hu)流(liu)量、網點數(shu)量、工(gong)程完(wan)成量、投資(zi)完(wan)成額等,并保證指(zhi)(zhi)(zhi)標(biao)(biao)數(shu)據可(ke)衡量、在一定(ding)周期內穩定(ding)使用(yong)(yong),提高(gao)指(zhi)(zhi)(zhi)標(biao)(biao)與工(gong)資(zi)總(zong)額掛(gua)鉤(gou)(gou)的(de)有效性(xing)。
關鍵點三:如何用好分級授權管理
39號文明確了分(fen)級管理原(yuan)則,對(dui)于(yu)主(zhu)業(ye)處(chu)于(yu)充分(fen)競爭行業(ye)和領(ling)域的(de)中(zhong)央(yang)企(qi)(qi)(qi)業(ye)采(cai)取備案制(zhi),中(zhong)央(yang)企(qi)(qi)(qi)業(ye)對(dui)其子企(qi)(qi)(qi)業(ye)的(de)工資總額以(yi)及內部收入分(fen)配(pei)承擔起主(zhu)體責(ze)任,核心思路是(shi)“放權”。
“雙(shuang)百(bai)(bai)企業(ye)(ye)”也普遍希望(wang)采取備(bei)案(an)制,希望(wang)上級公司予以放權(quan)。但(dan)“權(quan)”與“責”是對(dui)等(deng)的(de)(de),工資總額管(guan)(guan)理(li)權(quan)下放,同時“雙(shuang)百(bai)(bai)企業(ye)(ye)”也要(yao)承擔工資總額管(guan)(guan)理(li)的(de)(de)責。從(cong)目前了解(jie)看,部分(fen)“雙(shuang)百(bai)(bai)企業(ye)(ye)”的(de)(de)工資總額管(guan)(guan)理(li)機(ji)制是不(bu)健全的(de)(de),若采取備(bei)案(an)制管(guan)(guan)理(li),短時間會(hui)使“雙(shuang)百(bai)(bai)企業(ye)(ye)”自我管(guan)(guan)理(li)的(de)(de)壓力更大,否(fou)則就有可能出(chu)現工資總額超(chao)發現象,這也是管(guan)(guan)理(li)上的(de)(de)潛在風險。
因(yin)此,一是(shi)建(jian)議“雙百企(qi)(qi)業(ye)(ye)(ye)”加快構建(jian)本企(qi)(qi)業(ye)(ye)(ye)與(yu)下屬企(qi)(qi)業(ye)(ye)(ye)“兩(liang)級(ji)”工(gong)(gong)(gong)資(zi)總(zong)額管理體系(xi),分級(ji)管理、明確聯動機制;二是(shi)建(jian)議“雙百企(qi)(qi)業(ye)(ye)(ye)”要(yao)更加強化工(gong)(gong)(gong)資(zi)總(zong)額事中(zhong)過程監控及事后評(ping)估分析,有(you)的“雙百企(qi)(qi)業(ye)(ye)(ye)”以信息化手段及時(shi)監控工(gong)(gong)(gong)資(zi)總(zong)額執行情況;有(you)的“雙百企(qi)(qi)業(ye)(ye)(ye)”以月度、季度、半(ban)年等時(shi)間節點(dian)、“化整(zheng)為零”開展工(gong)(gong)(gong)資(zi)總(zong)額過程檢查(cha),及時(shi)指導下屬企(qi)(qi)業(ye)(ye)(ye),避免工(gong)(gong)(gong)資(zi)總(zong)額失控現象。
關鍵點四:如何用好管理辦法的特殊事項
一(yi)是用(yong)好保障性和效益性工資(zi)切分(fen)(fen)模式。39號文(wen)規(gui)定屬于主(zhu)業(ye)處于關系國(guo)家安全(quan)、國(guo)民經濟命脈的重要行(xing)業(ye)和關鍵領域、主(zhu)要承擔重大專項任(ren)務(wu)或公益類中央(yang)企(qi)業(ye)可探索(suo)將工資(zi)總額(e)劃分(fen)(fen)為固定的保障性和浮動的效益性工資(zi)總額(e)兩部分(fen)(fen),并(bing)自行(xing)決定二者比重。
此類的(de)(de)“雙百企業(ye)(ye)”,尤其(qi)是未來(lai)業(ye)(ye)績存在(zai)比較(jiao)大的(de)(de)波動(dong)性或不(bu)確定性企業(ye)(ye),建議可采用這(zhe)種(zhong)方式,盡量減(jian)(jian)少業(ye)(ye)績異(yi)常波動(dong)對工(gong)資(zi)總(zong)額帶(dai)來(lai)的(de)(de)影響(xiang)。如有的(de)(de)企業(ye)(ye)設定保障工(gong)資(zi)占50%,效益性工(gong)資(zi)占50%,只(zhi)有效益性工(gong)資(zi)部分(fen)與效益、效率等直接(jie)聯動(dong),減(jian)(jian)少業(ye)(ye)績波動(dong)對工(gong)資(zi)總(zong)額的(de)(de)不(bu)利影響(xiang)。
二(er)是用好特(te)殊事項(xiang)清單(dan)。39號(hao)文(wen)規定對中央企業(ye)承擔重大專項(xiang)任(ren)務、重大科技創新(xin)項(xiang)目等特(te)殊事項(xiang)的,國(guo)資(zi)委認定后,予以適度(du)支持。因此,建議“雙百企業(ye)”在正常(chang)工資(zi)總額決定機(ji)制之(zhi)外,對于(yu)符合政策支持的特(te)殊事項(xiang),積極申請,有效使用。
三是(shi)增人(ren)(ren)(ren)不增資(zi)(zi)、減人(ren)(ren)(ren)不減資(zi)(zi)。39號文(wen)規定(ding)原則(ze)上(shang)增人(ren)(ren)(ren)不增資(zi)(zi)、減人(ren)(ren)(ren)不減資(zi)(zi),改(gai)變了(le)以(yi)往(wang)減人(ren)(ren)(ren)減資(zi)(zi)的做法,鼓勵企業進(jin)一步深化(hua)內部(bu)改(gai)革(ge)、提(ti)高人(ren)(ren)(ren)均產出(chu)及效率。而以(yi)工資(zi)(zi)總額為杠桿,也將進(jin)一步促進(jin)“雙百(bai)企業”深化(hua)內部(bu)改(gai)革(ge)。
關鍵點五:有效管理工資總額必須強化企業的市場主體地位
此次工(gong)(gong)資總(zong)(zong)額管(guan)理改(gai)革(ge)(ge)的(de)(de)(de)最(zui)大亮點就是(shi)(shi)(shi)堅持了工(gong)(gong)資分配的(de)(de)(de)市(shi)場化(hua)方(fang)向。企(qi)業(ye)(ye)工(gong)(gong)資總(zong)(zong)額不是(shi)(shi)(shi)在市(shi)場機制(zhi)(zhi)下決(jue)(jue)定(ding)的(de)(de)(de)“只能這么(me)多(duo)”、“這么(me)多(duo)最(zui)好”,而是(shi)(shi)(shi)“需(xu)要多(duo)少(shao)就得給多(duo)少(shao)”、“越多(duo)越好”。因此,促進(jin)“雙百(bai)企(qi)業(ye)(ye)”真正成為(wei)(wei)“自(zi)(zi)主經營(ying)、自(zi)(zi)負盈虧、自(zi)(zi)擔風險、自(zi)(zi)我約(yue)束、自(zi)(zi)我發(fa)展(zhan)”的(de)(de)(de)“五自(zi)(zi)”市(shi)場主體成為(wei)(wei)解決(jue)(jue)問題的(de)(de)(de)關(guan)鍵。根據“雙百(bai)行動(dong)”明確的(de)(de)(de)“五突破、一加強”目標任務,建(jian)議“雙百(bai)企(qi)業(ye)(ye)”開(kai)展(zhan)“五位一體”的(de)(de)(de)全方(fang)位市(shi)場化(hua)機制(zhi)(zhi)改(gai)革(ge)(ge)之(zhi)路:一是(shi)(shi)(shi)完善法(fa)人(ren)治理結構、做實董事會;二是(shi)(shi)(shi)從干部(bu)身(shen)上先(xian)改(gai),開(kai)展(zhan)經營(ying)層(ceng)轉身(shen)份、職業(ye)(ye)經理人(ren)機制(zhi)(zhi)建(jian)設,建(jian)立強激勵、硬約(yue)束機制(zhi)(zhi),傳導壓力;三(san)是(shi)(shi)(shi)對企(qi)業(ye)(ye)不超過30%的(de)(de)(de)核心(xin)骨干人(ren)員(yuan)進(jin)行長(chang)效(xiao)激勵,與(yu)企(qi)業(ye)(ye)利益緊密捆綁;四是(shi)(shi)(shi)在前(qian)面三(san)項(xiang)工(gong)(gong)作基礎上做實企(qi)業(ye)(ye),實質性開(kai)展(zhan)市(shi)場化(hua)工(gong)(gong)資總(zong)(zong)額決(jue)(jue)定(ding)機制(zhi)(zhi);五是(shi)(shi)(shi)深(shen)化(hua)開(kai)展(zhan)三(san)項(xiang)制(zhi)(zhi)度(du)改(gai)革(ge)(ge)。
工(gong)(gong)資總(zong)額(e)與企(qi)業內(nei)部分配緊密相關,比較敏感。有(you)效(xiao)(xiao)(xiao)的(de)(de)工(gong)(gong)資總(zong)額(e)管(guan)(guan)理(li)關鍵(jian)在(zai)于有(you)效(xiao)(xiao)(xiao)確定企(qi)業合(he)理(li)人數、合(he)理(li)的(de)(de)人均水(shui)(shui)平(ping)以(yi)及(ji)合(he)理(li)的(de)(de)投(tou)入產出效(xiao)(xiao)(xiao)率(lv)。因此(ci),建議“雙百企(qi)業”以(yi)“用(yong)工(gong)(gong)市場(chang)化(hua)(hua)”為重要(yao)(yao)基礎,合(he)理(li)確定機構設置(zhi)和人員編(bian)制,持續提升人力資源(yuan)的(de)(de)配置(zhi)效(xiao)(xiao)(xiao)能,為工(gong)(gong)資總(zong)額(e)管(guan)(guan)理(li)提供保障支(zhi)撐;以(yi)“水(shui)(shui)平(ping)市場(chang)化(hua)(hua)”為重要(yao)(yao)手段,逐步提高關鍵(jian)崗位的(de)(de)薪(xin)酬競爭力,合(he)理(li)拉開收(shou)入分配差(cha)距,促進工(gong)(gong)資總(zong)額(e)管(guan)(guan)理(li)市場(chang)化(hua)(hua);以(yi)“效(xiao)(xiao)(xiao)率(lv)市場(chang)化(hua)(hua)”為主要(yao)(yao)目標(biao),重點通過(guo)人均利(li)潤率(lv)、勞動分配率(lv)、人事費用(yong)率(lv)等指(zhi)標(biao)的(de)(de)對標(biao)管(guan)(guan)理(li),提高工(gong)(gong)資總(zong)額(e)的(de)(de)投(tou)入產出,為“雙百企(qi)業”發(fa)展發(fa)揮驅動作用(yong)。(國企(qi)改革“雙百行(xing)動”專家組)