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國務院國資(zi)委近日印發《中央企業工(gong)資(zi)總額管理辦法》（國資(zi)委令第39號(hao)，以下(xia)簡稱《辦法》）。

《辦(ban)法(fa)(fa)》以(yi)(yi)習近平新時代中(zhong)國(guo)特色社會主(zhu)義(yi)思(si)想為(wei)(wei)指引，以(yi)(yi)建(jian)立健全與(yu)勞(lao)動(dong)(dong)力(li)市場(chang)基(ji)本適應、與(yu)企業(ye)經濟(ji)效(xiao)(xiao)益和勞(lao)動(dong)(dong)生產率掛鉤的(de)工資決定和正常增長機制(zhi)(zhi)，增強(qiang)企業(ye)活(huo)力(li)和動(dong)(dong)力(li)，促進企業(ye)實現高質量發(fa)展，推動(dong)(dong)國(guo)有資本做(zuo)強(qiang)做(zuo)優做(zuo)大為(wei)(wei)目標，以(yi)(yi)出資人管(guan)資本為(wei)(wei)主(zhu)強(qiang)化激勵約束建(jian)設為(wei)(wei)遵循，按照《國(guo)務院關(guan)于改革國(guo)有企業(ye)工資決定機制(zhi)(zhi)的(de)意見》（國(guo)發(fa)〔2018〕16號，以(yi)(yi)下簡稱《意見》）精神，在繼承以(yi)(yi)往有效(xiao)(xiao)經驗和做(zuo)法(fa)(fa)的(de)基(ji)礎上，對現行(xing)(xing)中(zhong)央企業(ye)工資總額管(guan)理相關(guan)制(zhi)(zhi)度辦(ban)法(fa)(fa)進行(xing)(xing)修(xiu)改和完(wan)善。

《辦法》明(ming)確(que)對(dui)中央(yang)企業(ye)(ye)(ye)工資總(zong)額(e)(e)實行(xing)分(fen)類管(guan)理(li)。對(dui)主(zhu)業(ye)(ye)(ye)處于(yu)充分(fen)競爭行(xing)業(ye)(ye)(ye)和(he)(he)領域的(de)商業(ye)(ye)(ye)類中央(yang)企業(ye)(ye)(ye)工資總(zong)額(e)(e)預算(suan)原則(ze)上全(quan)部實行(xing)備案(an)制管(guan)理(li)，由企業(ye)(ye)(ye)董事(shi)會在依法依規的(de)前提下，自主(zhu)決(jue)定(ding)年(nian)度工資總(zong)額(e)(e)預算(suan)，國(guo)資委由事(shi)前核(he)準(zhun)轉變為事(shi)前引導、事(shi)中監(jian)測和(he)(he)事(shi)后監(jian)督；對(dui)主(zhu)業(ye)(ye)(ye)處于(yu)關(guan)(guan)系國(guo)家(jia)安全(quan)、國(guo)民(min)經(jing)濟命脈的(de)重(zhong)要行(xing)業(ye)(ye)(ye)和(he)(he)關(guan)(guan)鍵(jian)領域、主(zhu)要承(cheng)擔重(zhong)大專項任(ren)務的(de)商業(ye)(ye)(ye)類中央(yang)企業(ye)(ye)(ye)和(he)(he)以提供公共產品或服(fu)務為主(zhu)的(de)公益(yi)類中央(yang)企業(ye)(ye)(ye)，工資總(zong)額(e)(e)預算(suan)繼(ji)續(xu)實行(xing)核(he)準(zhun)制管(guan)理(li)；對(dui)開展(zhan)國(guo)有資本投資、運營公司或者混合所(suo)有制改革等試點的(de)中央(yang)企業(ye)(ye)(ye)，提出可以探索實行(xing)更(geng)加靈活高效(xiao)的(de)工資總(zong)額(e)(e)管(guan)理(li)方式(shi)。

《辦(ban)法》明確對中(zhong)央企(qi)(qi)(qi)(qi)業(ye)(ye)工(gong)資(zi)(zi)總(zong)額(e)實(shi)(shi)行分(fen)(fen)(fen)級管(guan)(guan)(guan)理。按(an)照《中(zhong)共中(zhong)央 國(guo)(guo)(guo)務院(yuan)(yuan)關于深化國(guo)(guo)(guo)有企(qi)(qi)(qi)(qi)業(ye)(ye)改革的(de)指導意見》（中(zhong)發〔2015〕22號，以(yi)下簡稱(cheng)中(zhong)發22號文件）、《國(guo)(guo)(guo)務院(yuan)(yuan)辦(ban)公廳關于轉發國(guo)(guo)(guo)務院(yuan)(yuan)國(guo)(guo)(guo)資(zi)(zi)委(wei)以(yi)管(guan)(guan)(guan)資(zi)(zi)本為主(zhu)推進(jin)職能(neng)轉變方案的(de)通知》（國(guo)(guo)(guo)辦(ban)發〔2017〕38號）要求，結合(he)當(dang)前中(zhong)央企(qi)(qi)(qi)(qi)業(ye)(ye)工(gong)資(zi)(zi)總(zong)額(e)管(guan)(guan)(guan)理實(shi)(shi)際，強(qiang)調中(zhong)央企(qi)(qi)(qi)(qi)業(ye)(ye)工(gong)資(zi)(zi)總(zong)額(e)實(shi)(shi)行分(fen)(fen)(fen)級管(guan)(guan)(guan)理體制(zhi)，國(guo)(guo)(guo)資(zi)(zi)委(wei)與中(zhong)央企(qi)(qi)(qi)(qi)業(ye)(ye)權(quan)責清晰、各司其職，國(guo)(guo)(guo)資(zi)(zi)委(wei)負責管(guan)(guan)(guan)制(zhi)度、管(guan)(guan)(guan)總(zong)量、管(guan)(guan)(guan)監督，中(zhong)央企(qi)(qi)(qi)(qi)業(ye)(ye)負責管(guan)(guan)(guan)內部自主(zhu)分(fen)(fen)(fen)配、管(guan)(guan)(guan)預算分(fen)(fen)(fen)解落(luo)實(shi)(shi)、管(guan)(guan)(guan)具體操(cao)作執行。

《辦(ban)法(fa)》緊(jin)緊(jin)圍繞中發(fa)22號文件和(he)《意見(jian)》關于“建(jian)立健全與(yu)(yu)勞(lao)(lao)動(dong)(dong)力(li)市場基本適(shi)(shi)應(ying)、與(yu)(yu)企業(ye)(ye)(ye)經濟(ji)效(xiao)益和(he)勞(lao)(lao)動(dong)(dong)生產(chan)率(lv)(lv)掛(gua)鉤(gou)的(de)工(gong)(gong)(gong)(gong)(gong)資(zi)決(jue)定(ding)和(he)正常增長(chang)(chang)機制”的(de)要求(qiu)，明確規定(ding)中央企業(ye)(ye)(ye)工(gong)(gong)(gong)(gong)(gong)資(zi)總(zong)額(e)預算(suan)主要按(an)照效(xiao)益決(jue)定(ding)、效(xiao)率(lv)(lv)調(diao)(diao)整、水平(ping)(ping)調(diao)(diao)控三(san)個環節決(jue)定(ding)。一是(shi)中央企業(ye)(ye)(ye)工(gong)(gong)(gong)(gong)(gong)資(zi)總(zong)額(e)預算(suan)與(yu)(yu)利潤總(zong)額(e)等(deng)經濟(ji)效(xiao)益指(zhi)(zhi)標(biao)的(de)業(ye)(ye)(ye)績考核目標(biao)值(zhi)(zhi)掛(gua)鉤(gou)，并且根據目標(biao)值(zhi)(zhi)的(de)先進程度確定(ding)不(bu)同的(de)預算(suan)水平(ping)(ping)，引導中央企業(ye)(ye)(ye)通(tong)過完成(cheng)高(gao)(gao)質量發(fa)展目標(biao)，帶(dai)動(dong)(dong)職(zhi)工(gong)(gong)(gong)(gong)(gong)工(gong)(gong)(gong)(gong)(gong)資(zi)總(zong)額(e)合理有(you)序增長(chang)(chang)。二是(shi)工(gong)(gong)(gong)(gong)(gong)資(zi)增長(chang)(chang)還應(ying)當(dang)(dang)通(tong)過人工(gong)(gong)(gong)(gong)(gong)成(cheng)本投(tou)入產(chan)出效(xiao)率(lv)(lv)、勞(lao)(lao)動(dong)(dong)生產(chan)率(lv)(lv)等(deng)指(zhi)(zhi)標(biao)對標(biao)進行(xing)(xing)調(diao)(diao)整，進一步協調(diao)(diao)不(bu)同效(xiao)率(lv)(lv)的(de)企業(ye)(ye)(ye)之間工(gong)(gong)(gong)(gong)(gong)資(zi)分(fen)配關系，提高(gao)(gao)企業(ye)(ye)(ye)工(gong)(gong)(gong)(gong)(gong)資(zi)總(zong)額(e)決(jue)定(ding)機制的(de)科學性與(yu)(yu)有(you)效(xiao)性。三(san)是(shi)注重(zhong)收(shou)入分(fen)配公平(ping)(ping)，國(guo)資(zi)委將按(an)照國(guo)家有(you)關部(bu)門發(fa)布的(de)工(gong)(gong)(gong)(gong)(gong)資(zi)指(zhi)(zhi)導線和(he)對非(fei)競爭類國(guo)有(you)企業(ye)(ye)(ye)的(de)工(gong)(gong)(gong)(gong)(gong)資(zi)調(diao)(diao)控要求(qiu)，對部(bu)分(fen)工(gong)(gong)(gong)(gong)(gong)資(zi)水平(ping)(ping)偏高(gao)(gao)、過高(gao)(gao)的(de)行(xing)(xing)業(ye)(ye)(ye)與(yu)(yu)企業(ye)(ye)(ye)，尤其是(shi)主業(ye)(ye)(ye)不(bu)屬(shu)于充分(fen)競爭行(xing)(xing)業(ye)(ye)(ye)和(he)領域的(de)企業(ye)(ye)(ye)工(gong)(gong)(gong)(gong)(gong)資(zi)增長(chang)(chang)過快的(de)情況(kuang)進行(xing)(xing)適(shi)(shi)當(dang)(dang)約束，確保企業(ye)(ye)(ye)職(zhi)工(gong)(gong)(gong)(gong)(gong)工(gong)(gong)(gong)(gong)(gong)資(zi)的(de)水平(ping)(ping)與(yu)(yu)增長(chang)(chang)幅度更加公平(ping)(ping)合理、規范有(you)序。同時(shi)，對中央企業(ye)(ye)(ye)承擔重(zhong)大專項(xiang)(xiang)任務(wu)、重(zhong)大科技(ji)創(chuang)新項(xiang)(xiang)目等(deng)特殊事項(xiang)(xiang)的(de)，《辦(ban)法(fa)》也明確將予以適(shi)(shi)度支(zhi)持。

《辦(ban)法》在從宏觀(guan)層(ceng)面(mian)完善國家、企業(ye)(ye)和職工三者工資分(fen)配(pei)(pei)關系，加大出資人向中(zhong)央企業(ye)(ye)董事(shi)會授權的(de)同(tong)時，也(ye)同(tong)步(bu)對責(ze)(ze)任落實(shi)和制(zhi)度配(pei)(pei)套(tao)進(jin)行了規定。一(yi)是強調企業(ye)(ye)作為內部(bu)分(fen)配(pei)(pei)的(de)責(ze)(ze)任主體，應當持續深化(hua)(hua)內部(bu)三項(xiang)制(zhi)度改(gai)革，構建企業(ye)(ye)內部(bu)管(guan)(guan)理人員(yuan)能上能下、員(yuan)工能進(jin)能出、收(shou)入(ru)能增能減的(de)市場化(hua)(hua)勞(lao)動(dong)用工和收(shou)入(ru)分(fen)配(pei)(pei)管(guan)(guan)理機制(zhi)，切實(shi)承(cheng)擔(dan)起搞好、搞活(huo)企業(ye)(ye)內部(bu)分(fen)配(pei)(pei)的(de)職責(ze)(ze)。二是加強監督檢查，明確(que)界定企業(ye)(ye)違規責(ze)(ze)任，并將企業(ye)(ye)工資總(zong)額(e)管(guan)(guan)理情況納入(ru)各項(xiang)監督檢查范圍，與審計、巡視等(deng)工作形(xing)成合力，確(que)保實(shi)現權責(ze)(ze)對等(deng)，監管(guan)(guan)到位(wei)。

【責任編輯：李瑛】