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國(guo)務院國(guo)資委近(jin)日印發《中央(yang)企業工資總額管理(li)辦法(fa)》（國(guo)資委令第39號，以下簡稱《辦法(fa)》）。

《辦(ban)法》以習近平(ping)新時代中國(guo)(guo)特(te)色社會主(zhu)義(yi)思想為指(zhi)引，以建立健全與勞動力(li)市場基本(ben)適(shi)應、與企(qi)業(ye)(ye)經濟效益和(he)勞動生產率掛鉤的工(gong)(gong)資(zi)(zi)決定(ding)和(he)正常增長機(ji)制，增強(qiang)企(qi)業(ye)(ye)活力(li)和(he)動力(li)，促進企(qi)業(ye)(ye)實現高質量(liang)發展，推動國(guo)(guo)有(you)資(zi)(zi)本(ben)做(zuo)(zuo)強(qiang)做(zuo)(zuo)優做(zuo)(zuo)大為目標，以出資(zi)(zi)人管資(zi)(zi)本(ben)為主(zhu)強(qiang)化激勵約(yue)束建設(she)為遵(zun)循，按照《國(guo)(guo)務院關于改(gai)革國(guo)(guo)有(you)企(qi)業(ye)(ye)工(gong)(gong)資(zi)(zi)決定(ding)機(ji)制的意(yi)見(jian)》（國(guo)(guo)發〔2018〕16號，以下簡稱《意(yi)見(jian)》）精神，在繼承以往有(you)效經驗和(he)做(zuo)(zuo)法的基礎上(shang)，對現行中央(yang)企(qi)業(ye)(ye)工(gong)(gong)資(zi)(zi)總額管理相關制度辦(ban)法進行修(xiu)改(gai)和(he)完善。

《辦法》明確對中(zhong)(zhong)(zhong)央(yang)(yang)(yang)企業(ye)工資(zi)(zi)總額(e)(e)實(shi)行(xing)分類管(guan)(guan)理。對主(zhu)業(ye)處于充(chong)分競爭行(xing)業(ye)和領(ling)域(yu)的商業(ye)類中(zhong)(zhong)(zhong)央(yang)(yang)(yang)企業(ye)工資(zi)(zi)總額(e)(e)預算原則上(shang)全(quan)部實(shi)行(xing)備案制(zhi)(zhi)管(guan)(guan)理，由(you)企業(ye)董事(shi)會在(zai)依法依規(gui)的前提下，自主(zhu)決定年度工資(zi)(zi)總額(e)(e)預算，國(guo)(guo)資(zi)(zi)委(wei)由(you)事(shi)前核準轉變為事(shi)前引導、事(shi)中(zhong)(zhong)(zhong)監測和事(shi)后監督；對主(zhu)業(ye)處于關(guan)系(xi)國(guo)(guo)家安全(quan)、國(guo)(guo)民經濟命脈(mo)的重(zhong)要行(xing)業(ye)和關(guan)鍵領(ling)域(yu)、主(zhu)要承擔重(zhong)大專項任務(wu)的商業(ye)類中(zhong)(zhong)(zhong)央(yang)(yang)(yang)企業(ye)和以提供公共產品或(huo)服務(wu)為主(zhu)的公益類中(zhong)(zhong)(zhong)央(yang)(yang)(yang)企業(ye)，工資(zi)(zi)總額(e)(e)預算繼續實(shi)行(xing)核準制(zhi)(zhi)管(guan)(guan)理；對開展國(guo)(guo)有(you)資(zi)(zi)本投(tou)資(zi)(zi)、運營公司或(huo)者混合(he)所有(you)制(zhi)(zhi)改(gai)革等試(shi)點的中(zhong)(zhong)(zhong)央(yang)(yang)(yang)企業(ye)，提出可以探索實(shi)行(xing)更(geng)加靈活高效的工資(zi)(zi)總額(e)(e)管(guan)(guan)理方式。

《辦(ban)(ban)法》明確對中(zhong)央企業(ye)工(gong)資總(zong)額實行(xing)(xing)分(fen)級管(guan)(guan)(guan)理。按照《中(zhong)共中(zhong)央 國(guo)(guo)務院(yuan)關(guan)(guan)于深化國(guo)(guo)有企業(ye)改革的(de)指(zhi)導意見》（中(zhong)發〔2015〕22號，以(yi)下簡稱中(zhong)發22號文件(jian)）、《國(guo)(guo)務院(yuan)辦(ban)(ban)公廳關(guan)(guan)于轉(zhuan)發國(guo)(guo)務院(yuan)國(guo)(guo)資委(wei)以(yi)管(guan)(guan)(guan)資本為(wei)主(zhu)推進職(zhi)能轉(zhuan)變(bian)方案(an)的(de)通知》（國(guo)(guo)辦(ban)(ban)發〔2017〕38號）要求(qiu)，結合當(dang)前中(zhong)央企業(ye)工(gong)資總(zong)額管(guan)(guan)(guan)理實際(ji)，強調中(zhong)央企業(ye)工(gong)資總(zong)額實行(xing)(xing)分(fen)級管(guan)(guan)(guan)理體(ti)制，國(guo)(guo)資委(wei)與中(zhong)央企業(ye)權責清晰、各司其職(zhi)，國(guo)(guo)資委(wei)負(fu)責管(guan)(guan)(guan)制度(du)、管(guan)(guan)(guan)總(zong)量(liang)、管(guan)(guan)(guan)監(jian)督(du)，中(zhong)央企業(ye)負(fu)責管(guan)(guan)(guan)內部自主(zhu)分(fen)配、管(guan)(guan)(guan)預算分(fen)解落實、管(guan)(guan)(guan)具體(ti)操作執行(xing)(xing)。

《辦法》緊緊圍(wei)繞中發(fa)22號文件和《意(yi)見(jian)》關(guan)于(yu)“建(jian)立健全與(yu)(yu)勞動(dong)力(li)市(shi)場基本(ben)適應、與(yu)(yu)企(qi)(qi)(qi)業經濟(ji)(ji)效益(yi)(yi)和勞動(dong)生產(chan)率(lv)(lv)掛鉤的(de)(de)(de)(de)工(gong)(gong)(gong)(gong)(gong)資(zi)決(jue)定(ding)(ding)(ding)和正常增(zeng)長(chang)機制(zhi)”的(de)(de)(de)(de)要(yao)求，明確(que)規定(ding)(ding)(ding)中央(yang)企(qi)(qi)(qi)業工(gong)(gong)(gong)(gong)(gong)資(zi)總(zong)(zong)額預(yu)算(suan)(suan)主(zhu)要(yao)按照效益(yi)(yi)決(jue)定(ding)(ding)(ding)、效率(lv)(lv)調(diao)整(zheng)、水平(ping)調(diao)控(kong)三(san)個環(huan)節(jie)決(jue)定(ding)(ding)(ding)。一是(shi)(shi)中央(yang)企(qi)(qi)(qi)業工(gong)(gong)(gong)(gong)(gong)資(zi)總(zong)(zong)額預(yu)算(suan)(suan)與(yu)(yu)利潤總(zong)(zong)額等(deng)經濟(ji)(ji)效益(yi)(yi)指標(biao)(biao)的(de)(de)(de)(de)業績考核目(mu)標(biao)(biao)值(zhi)掛鉤，并(bing)且根據目(mu)標(biao)(biao)值(zhi)的(de)(de)(de)(de)先進程度確(que)定(ding)(ding)(ding)不(bu)同的(de)(de)(de)(de)預(yu)算(suan)(suan)水平(ping)，引導(dao)中央(yang)企(qi)(qi)(qi)業通過完成高質(zhi)量(liang)發(fa)展(zhan)目(mu)標(biao)(biao)，帶(dai)動(dong)職工(gong)(gong)(gong)(gong)(gong)工(gong)(gong)(gong)(gong)(gong)資(zi)總(zong)(zong)額合理有(you)(you)(you)序增(zeng)長(chang)。二是(shi)(shi)工(gong)(gong)(gong)(gong)(gong)資(zi)增(zeng)長(chang)還應當通過人工(gong)(gong)(gong)(gong)(gong)成本(ben)投入產(chan)出效率(lv)(lv)、勞動(dong)生產(chan)率(lv)(lv)等(deng)指標(biao)(biao)對標(biao)(biao)進行(xing)調(diao)整(zheng)，進一步協調(diao)不(bu)同效率(lv)(lv)的(de)(de)(de)(de)企(qi)(qi)(qi)業之間工(gong)(gong)(gong)(gong)(gong)資(zi)分配(pei)關(guan)系，提高企(qi)(qi)(qi)業工(gong)(gong)(gong)(gong)(gong)資(zi)總(zong)(zong)額決(jue)定(ding)(ding)(ding)機制(zhi)的(de)(de)(de)(de)科學性與(yu)(yu)有(you)(you)(you)效性。三(san)是(shi)(shi)注重(zhong)(zhong)(zhong)收入分配(pei)公(gong)平(ping)，國(guo)資(zi)委將按照國(guo)家有(you)(you)(you)關(guan)部(bu)門發(fa)布的(de)(de)(de)(de)工(gong)(gong)(gong)(gong)(gong)資(zi)指導(dao)線和對非(fei)競爭類國(guo)有(you)(you)(you)企(qi)(qi)(qi)業的(de)(de)(de)(de)工(gong)(gong)(gong)(gong)(gong)資(zi)調(diao)控(kong)要(yao)求，對部(bu)分工(gong)(gong)(gong)(gong)(gong)資(zi)水平(ping)偏高、過高的(de)(de)(de)(de)行(xing)業與(yu)(yu)企(qi)(qi)(qi)業，尤其是(shi)(shi)主(zhu)業不(bu)屬(shu)于(yu)充分競爭行(xing)業和領域(yu)的(de)(de)(de)(de)企(qi)(qi)(qi)業工(gong)(gong)(gong)(gong)(gong)資(zi)增(zeng)長(chang)過快的(de)(de)(de)(de)情況進行(xing)適當約束，確(que)保企(qi)(qi)(qi)業職工(gong)(gong)(gong)(gong)(gong)工(gong)(gong)(gong)(gong)(gong)資(zi)的(de)(de)(de)(de)水平(ping)與(yu)(yu)增(zeng)長(chang)幅度更加(jia)公(gong)平(ping)合理、規范有(you)(you)(you)序。同時(shi)，對中央(yang)企(qi)(qi)(qi)業承(cheng)擔重(zhong)(zhong)(zhong)大專(zhuan)項任務(wu)、重(zhong)(zhong)(zhong)大科技(ji)創新項目(mu)等(deng)特殊事(shi)項的(de)(de)(de)(de)，《辦法》也明確(que)將予(yu)以(yi)適度支持(chi)。

《辦法》在(zai)從(cong)宏觀(guan)層面完善國家、企業(ye)和(he)(he)職工三者工資(zi)分配關系，加大出(chu)資(zi)人向中央企業(ye)董事會授權(quan)的同(tong)(tong)時，也同(tong)(tong)步(bu)對責(ze)(ze)任(ren)落(luo)實(shi)(shi)和(he)(he)制度配套(tao)進行了規(gui)定(ding)。一是強(qiang)調企業(ye)作(zuo)為(wei)內(nei)部(bu)分配的責(ze)(ze)任(ren)主體，應(ying)當持續(xu)深化(hua)內(nei)部(bu)三項制度改革(ge)，構建企業(ye)內(nei)部(bu)管(guan)理人員能(neng)(neng)上能(neng)(neng)下(xia)、員工能(neng)(neng)進能(neng)(neng)出(chu)、收入能(neng)(neng)增能(neng)(neng)減的市場化(hua)勞動用工和(he)(he)收入分配管(guan)理機(ji)制，切實(shi)(shi)承擔(dan)起(qi)搞好(hao)、搞活企業(ye)內(nei)部(bu)分配的職責(ze)(ze)。二是加強(qiang)監督檢(jian)查，明(ming)確界定(ding)企業(ye)違規(gui)責(ze)(ze)任(ren)，并(bing)將企業(ye)工資(zi)總額管(guan)理情況納入各項監督檢(jian)查范圍，與審計、巡視等工作(zuo)形成合力，確保實(shi)(shi)現(xian)權(quan)責(ze)(ze)對等，監管(guan)到位。

【責任編輯：李瑛】