文章(zhang)來源：中(zhong)國政府(fu)網 發布時間：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、自治區、直(zhi)轄市人民政(zheng)府，國(guo)務院各(ge)部委、各(ge)直(zhi)屬(shu)機構：
國(guo)有(you)(you)企(qi)(qi)(qi)業(ye)(ye)(ye)工(gong)(gong)(gong)(gong)資決(jue)定機(ji)制改(gai)革(ge)(ge)是完(wan)善國(guo)有(you)(you)企(qi)(qi)(qi)業(ye)(ye)(ye)現代企(qi)(qi)(qi)業(ye)(ye)(ye)制度的重(zhong)要(yao)內容，是深化收(shou)(shou)入分(fen)(fen)配制度改(gai)革(ge)(ge)的重(zhong)要(yao)任務，事(shi)關國(guo)有(you)(you)企(qi)(qi)(qi)業(ye)(ye)(ye)健康發(fa)展(zhan)，事(shi)關國(guo)有(you)(you)企(qi)(qi)(qi)業(ye)(ye)(ye)職工(gong)(gong)(gong)(gong)切(qie)身利益(yi)，事(shi)關收(shou)(shou)入分(fen)(fen)配合(he)理有(you)(you)序(xu)。改(gai)革(ge)(ge)開放以來，國(guo)家(jia)對國(guo)有(you)(you)大中型企(qi)(qi)(qi)業(ye)(ye)(ye)實行(xing)工(gong)(gong)(gong)(gong)資總額(e)同經濟(ji)效(xiao)益(yi)掛鉤辦(ban)法，對促進國(guo)有(you)(you)企(qi)(qi)(qi)業(ye)(ye)(ye)提高(gao)(gao)經濟(ji)效(xiao)益(yi)、調動廣大職工(gong)(gong)(gong)(gong)積極性發(fa)揮(hui)了(le)重(zhong)要(yao)作用。隨著社(she)會主(zhu)義市場經濟(ji)體制逐步健全和國(guo)有(you)(you)企(qi)(qi)(qi)業(ye)(ye)(ye)改(gai)革(ge)(ge)不(bu)斷深化，現行(xing)國(guo)有(you)(you)企(qi)(qi)(qi)業(ye)(ye)(ye)工(gong)(gong)(gong)(gong)資決(jue)定機(ji)制還存在市場化分(fen)(fen)配程度不(bu)高(gao)(gao)、分(fen)(fen)配秩序(xu)不(bu)夠規范、監管(guan)體制尚不(bu)健全等(deng)問題，已(yi)難以適應(ying)改(gai)革(ge)(ge)發(fa)展(zhan)需(xu)要(yao)。為(wei)改(gai)革(ge)(ge)國(guo)有(you)(you)企(qi)(qi)(qi)業(ye)(ye)(ye)工(gong)(gong)(gong)(gong)資決(jue)定機(ji)制，現提出以下意見。
一、總體要求
（一）指導思想。
全(quan)面(mian)貫(guan)徹(che)黨(dang)的(de)(de)十九大精(jing)神，以(yi)習(xi)近平新時代(dai)中(zhong)(zhong)(zhong)國特色(se)社(she)會主(zhu)義思想為指導，認真落實黨(dang)中(zhong)(zhong)(zhong)央、國務院決(jue)策部署(shu)，統籌推(tui)進(jin)(jin)“五位一體(ti)”總體(ti)布局和(he)協調(diao)推(tui)進(jin)(jin)“四個全(quan)面(mian)”戰略布局，堅持以(yi)人民為中(zhong)(zhong)(zhong)心的(de)(de)發展思想，牢固(gu)樹立(li)和(he)貫(guan)徹(che)落實新發展理念，按(an)照深化國有(you)(you)(you)(you)企(qi)業(ye)改革、完善國有(you)(you)(you)(you)資(zi)產管理體(ti)制(zhi)和(he)堅持按(an)勞分(fen)(fen)配原則、完善按(an)要素分(fen)(fen)配體(ti)制(zhi)機制(zhi)的(de)(de)要求，以(yi)增強(qiang)(qiang)國有(you)(you)(you)(you)企(qi)業(ye)活力(li)、提升國有(you)(you)(you)(you)企(qi)業(ye)效率(lv)為中(zhong)(zhong)(zhong)心，建立(li)健全(quan)與勞動力(li)市場(chang)基本適應、與國有(you)(you)(you)(you)企(qi)業(ye)經濟(ji)效益和(he)勞動生(sheng)產率(lv)掛鉤的(de)(de)工資(zi)決(jue)定和(he)正(zheng)常增長機制(zhi)，完善國有(you)(you)(you)(you)企(qi)業(ye)工資(zi)分(fen)(fen)配監管體(ti)制(zhi)，充(chong)分(fen)(fen)調(diao)動國有(you)(you)(you)(you)企(qi)業(ye)職工的(de)(de)積極性(xing)、主(zhu)動性(xing)、創造(zao)性(xing)，進(jin)(jin)一步激(ji)發國有(you)(you)(you)(you)企(qi)業(ye)創造(zao)力(li)和(he)提高(gao)市場(chang)競爭(zheng)力(li)，推(tui)動國有(you)(you)(you)(you)資(zi)本做(zuo)強(qiang)(qiang)做(zuo)優做(zuo)大，促進(jin)(jin)收入分(fen)(fen)配更合理、更有(you)(you)(you)(you)序。
（二）基本原則。
——堅持(chi)建立(li)中國(guo)特(te)色現代國(guo)有企業(ye)制度改革(ge)方向(xiang)。堅持(chi)所(suo)有權和經營權相分離，進一步確立(li)國(guo)有企業(ye)的市場主(zhu)體(ti)地位，發揮企業(ye)黨(dang)委（黨(dang)組(zu)）領導作用，依法落實董(dong)事會的工資(zi)分配(pei)管理權，完(wan)善既符合(he)企業(ye)一般規律又體(ti)現國(guo)有企業(ye)特(te)點(dian)的工資(zi)分配(pei)機制，促進國(guo)有企業(ye)持(chi)續健康發展。
——堅持(chi)效益(yi)導向(xiang)與維護公平相(xiang)統(tong)一。國有(you)(you)企(qi)(qi)業(ye)工資(zi)分配要切實(shi)做到既有(you)(you)激勵又(you)(you)有(you)(you)約束、既講效率(lv)(lv)又(you)(you)講公平。堅持(chi)按勞分配原則，健(jian)全(quan)國有(you)(you)企(qi)(qi)業(ye)職工工資(zi)與經(jing)濟(ji)效益(yi)同(tong)向(xiang)聯動(dong)、能增能減的(de)(de)機制，在經(jing)濟(ji)效益(yi)增長和勞動(dong)生(sheng)產率(lv)(lv)提(ti)高(gao)的(de)(de)同(tong)時(shi)實(shi)現勞動(dong)報酬同(tong)步(bu)提(ti)高(gao)。統(tong)籌處理好不同(tong)行業(ye)、不同(tong)企(qi)(qi)業(ye)和企(qi)(qi)業(ye)內部不同(tong)職工之間的(de)(de)工資(zi)分配關系(xi)，調節過高(gao)收(shou)入。
——堅持市(shi)場決定與(yu)政府監管(guan)相結合。充(chong)分發揮市(shi)場在(zai)國(guo)有(you)(you)企業(ye)工(gong)資(zi)分配中的決定性作(zuo)(zuo)用，實現職工(gong)工(gong)資(zi)水平與(yu)勞動力市(shi)場價位相適(shi)應、與(yu)增(zeng)強(qiang)企業(ye)市(shi)場競爭力相匹配。更好發揮政府對國(guo)有(you)(you)企業(ye)工(gong)資(zi)分配的宏觀指(zhi)導(dao)和(he)調控作(zuo)(zuo)用，改進和(he)加強(qiang)事前引導(dao)和(he)事后監督，規范工(gong)資(zi)分配秩序(xu)。
——堅(jian)持分(fen)類(lei)分(fen)級(ji)管(guan)(guan)(guan)理(li)。根據不同國有企業功(gong)能性質定位(wei)、行業特(te)點和法人治理(li)結(jie)構(gou)完善程度(du)，實行工資總額分(fen)類(lei)管(guan)(guan)(guan)理(li)。按照企業國有資產產權(quan)隸屬關系，健全工資分(fen)配(pei)分(fen)級(ji)監(jian)管(guan)(guan)(guan)體制，落實各(ge)級(ji)政府職能部門(men)(men)和履行出資人職責機構(gou)（或其他企業主管(guan)(guan)(guan)部門(men)(men)，下同）的分(fen)級(ji)監(jian)管(guan)(guan)(guan)責任。
二、改革工資總額決定機制
（三）改(gai)革工(gong)(gong)資(zi)(zi)總額確定(ding)辦法。按照國家工(gong)(gong)資(zi)(zi)收入分配宏(hong)觀(guan)政(zheng)策要(yao)求，根據企(qi)業發展戰略(lve)和(he)薪酬(chou)策略(lve)、年度生(sheng)(sheng)產經營目標和(he)經濟效(xiao)益，綜(zong)合(he)考慮勞動生(sheng)(sheng)產率提(ti)高(gao)和(he)人(ren)工(gong)(gong)成本投入產出率、職工(gong)(gong)工(gong)(gong)資(zi)(zi)水平市場對標等情況(kuang)，結(jie)合(he)政(zheng)府職能部門發布的(de)工(gong)(gong)資(zi)(zi)指導線，合(he)理(li)確定(ding)年度工(gong)(gong)資(zi)(zi)總額。
（四）完善工(gong)(gong)資(zi)與效(xiao)(xiao)益聯動機制(zhi)。企業經濟效(xiao)(xiao)益增長(chang)的(de)，當(dang)(dang)(dang)年(nian)工(gong)(gong)資(zi)總額增長(chang)幅(fu)度可在不超(chao)過(guo)經濟效(xiao)(xiao)益增長(chang)幅(fu)度范圍內確定。其中，當(dang)(dang)(dang)年(nian)勞動生產率未提高(gao)、上年(nian)人(ren)工(gong)(gong)成本投入產出率低于行業平(ping)(ping)(ping)均(jun)(jun)水平(ping)(ping)(ping)或者上年(nian)職(zhi)(zhi)工(gong)(gong)平(ping)(ping)(ping)均(jun)(jun)工(gong)(gong)資(zi)明(ming)顯高(gao)于全國城鎮(zhen)單位就業人(ren)員平(ping)(ping)(ping)均(jun)(jun)工(gong)(gong)資(zi)的(de)，當(dang)(dang)(dang)年(nian)工(gong)(gong)資(zi)總額增長(chang)幅(fu)度應低于同期經濟效(xiao)(xiao)益增長(chang)幅(fu)度；對主業不處于充分競(jing)爭(zheng)行業和領域的(de)企業，上年(nian)職(zhi)(zhi)工(gong)(gong)平(ping)(ping)(ping)均(jun)(jun)工(gong)(gong)資(zi)達到(dao)政府(fu)職(zhi)(zhi)能(neng)部門規定的(de)調(diao)控(kong)水平(ping)(ping)(ping)及以上的(de)，當(dang)(dang)(dang)年(nian)工(gong)(gong)資(zi)總額增長(chang)幅(fu)度應低于同期經濟效(xiao)(xiao)益增長(chang)幅(fu)度，且職(zhi)(zhi)工(gong)(gong)平(ping)(ping)(ping)均(jun)(jun)工(gong)(gong)資(zi)增長(chang)幅(fu)度不得超(chao)過(guo)政府(fu)職(zhi)(zhi)能(neng)部門規定的(de)工(gong)(gong)資(zi)增長(chang)調(diao)控(kong)目標。
企業(ye)經濟效益下(xia)降(jiang)的，除(chu)受政策(ce)調整(zheng)等非經營性(xing)因(yin)素影(ying)響(xiang)外，當年(nian)工(gong)資(zi)(zi)總額(e)原則上(shang)相應下(xia)降(jiang)。其中，當年(nian)勞動生(sheng)產率(lv)未下(xia)降(jiang)、上(shang)年(nian)人(ren)工(gong)成本投(tou)入產出(chu)率(lv)明顯優于行業(ye)平(ping)均(jun)水平(ping)或(huo)者上(shang)年(nian)職工(gong)平(ping)均(jun)工(gong)資(zi)(zi)明顯低于全國(guo)城鎮單位就(jiu)業(ye)人(ren)員平(ping)均(jun)工(gong)資(zi)(zi)的，當年(nian)工(gong)資(zi)(zi)總額(e)可適(shi)當少降(jiang)。
企業未實現國有資產(chan)保值增值的，工資總額不得增長，或(huo)者適(shi)度(du)下降。
企業按照工(gong)資與效(xiao)益聯動機(ji)制確定工(gong)資總額(e)，原則上增(zeng)人不增(zeng)工(gong)資總額(e)、減人不減工(gong)資總額(e)，但發(fa)生(sheng)兼并重組、新設企業或機(ji)構等情況的，可以合理增(zeng)加或者減少(shao)工(gong)資總額(e)。
（五）分類確(que)定工資效益聯(lian)動(dong)(dong)指(zhi)標(biao)。根據企業功(gong)能性質定位、行業特點，科學(xue)設置聯(lian)動(dong)(dong)指(zhi)標(biao)，合理確(que)定考核目(mu)標(biao)，突出不同考核重(zhong)點。
對主(zhu)(zhu)(zhu)(zhu)業(ye)(ye)處于(yu)充分(fen)競爭(zheng)行業(ye)(ye)和領域(yu)的(de)(de)(de)(de)商業(ye)(ye)類(lei)國(guo)有(you)企業(ye)(ye)，應(ying)(ying)主(zhu)(zhu)(zhu)(zhu)要(yao)(yao)(yao)選(xuan)取(qu)利(li)潤(run)總額（或凈(jing)利(li)潤(run)）、經(jing)(jing)(jing)濟(ji)增(zeng)加(jia)(jia)值(zhi)(zhi)(zhi)、凈(jing)資產(chan)(chan)收益(yi)率等(deng)反(fan)映經(jing)(jing)(jing)濟(ji)效(xiao)益(yi)、國(guo)有(you)資本(ben)保(bao)(bao)(bao)值(zhi)(zhi)(zhi)增(zeng)值(zhi)(zhi)(zhi)和市場競爭(zheng)能力(li)的(de)(de)(de)(de)指(zhi)(zhi)(zhi)標(biao)。對主(zhu)(zhu)(zhu)(zhu)業(ye)(ye)處于(yu)關系國(guo)家(jia)(jia)安(an)全、國(guo)民(min)經(jing)(jing)(jing)濟(ji)命脈的(de)(de)(de)(de)重(zhong)要(yao)(yao)(yao)行業(ye)(ye)和關鍵領域(yu)、主(zhu)(zhu)(zhu)(zhu)要(yao)(yao)(yao)承擔重(zhong)大專(zhuan)項(xiang)任(ren)務(wu)(wu)的(de)(de)(de)(de)商業(ye)(ye)類(lei)國(guo)有(you)企業(ye)(ye)，在主(zhu)(zhu)(zhu)(zhu)要(yao)(yao)(yao)選(xuan)取(qu)反(fan)映經(jing)(jing)(jing)濟(ji)效(xiao)益(yi)和國(guo)有(you)資本(ben)保(bao)(bao)(bao)值(zhi)(zhi)(zhi)增(zeng)值(zhi)(zhi)(zhi)指(zhi)(zhi)(zhi)標(biao)的(de)(de)(de)(de)同時，可根(gen)據(ju)實(shi)際(ji)情(qing)況(kuang)(kuang)增(zeng)加(jia)(jia)營(ying)業(ye)(ye)收入(ru)、任(ren)務(wu)(wu)完成(cheng)率等(deng)體(ti)(ti)現服(fu)(fu)務(wu)(wu)國(guo)家(jia)(jia)戰略(lve)、保(bao)(bao)(bao)障(zhang)國(guo)家(jia)(jia)安(an)全和國(guo)民(min)經(jing)(jing)(jing)濟(ji)運(yun)行、發展(zhan)前瞻性(xing)戰略(lve)性(xing)產(chan)(chan)業(ye)(ye)以及完成(cheng)特殊任(ren)務(wu)(wu)等(deng)情(qing)況(kuang)(kuang)的(de)(de)(de)(de)指(zhi)(zhi)(zhi)標(biao)。對主(zhu)(zhu)(zhu)(zhu)業(ye)(ye)以保(bao)(bao)(bao)障(zhang)民(min)生、服(fu)(fu)務(wu)(wu)社會、提供公(gong)(gong)共(gong)產(chan)(chan)品和服(fu)(fu)務(wu)(wu)為主(zhu)(zhu)(zhu)(zhu)的(de)(de)(de)(de)公(gong)(gong)益(yi)類(lei)國(guo)有(you)企業(ye)(ye)，應(ying)(ying)主(zhu)(zhu)(zhu)(zhu)要(yao)(yao)(yao)選(xuan)取(qu)反(fan)映成(cheng)本(ben)控(kong)制、產(chan)(chan)品服(fu)(fu)務(wu)(wu)質量、營(ying)運(yun)效(xiao)率和保(bao)(bao)(bao)障(zhang)能力(li)等(deng)情(qing)況(kuang)(kuang)的(de)(de)(de)(de)指(zhi)(zhi)(zhi)標(biao)，兼(jian)顧(gu)體(ti)(ti)現經(jing)(jing)(jing)濟(ji)效(xiao)益(yi)和國(guo)有(you)資本(ben)保(bao)(bao)(bao)值(zhi)(zhi)(zhi)增(zeng)值(zhi)(zhi)(zhi)的(de)(de)(de)(de)指(zhi)(zhi)(zhi)標(biao)。對金(jin)融類(lei)國(guo)有(you)企業(ye)(ye)，屬于(yu)開(kai)發性(xing)、政策性(xing)的(de)(de)(de)(de)，應(ying)(ying)主(zhu)(zhu)(zhu)(zhu)要(yao)(yao)(yao)選(xuan)取(qu)體(ti)(ti)現服(fu)(fu)務(wu)(wu)國(guo)家(jia)(jia)戰略(lve)和風(feng)險控(kong)制的(de)(de)(de)(de)指(zhi)(zhi)(zhi)標(biao)，兼(jian)顧(gu)反(fan)映經(jing)(jing)(jing)濟(ji)效(xiao)益(yi)的(de)(de)(de)(de)指(zhi)(zhi)(zhi)標(biao)；屬于(yu)商業(ye)(ye)性(xing)的(de)(de)(de)(de)，應(ying)(ying)主(zhu)(zhu)(zhu)(zhu)要(yao)(yao)(yao)選(xuan)取(qu)反(fan)映經(jing)(jing)(jing)濟(ji)效(xiao)益(yi)、資產(chan)(chan)質量和償付能力(li)的(de)(de)(de)(de)指(zhi)(zhi)(zhi)標(biao)。對文化類(lei)國(guo)有(you)企業(ye)(ye)，應(ying)(ying)同時選(xuan)取(qu)反(fan)映社會效(xiao)益(yi)和經(jing)(jing)(jing)濟(ji)效(xiao)益(yi)、國(guo)有(you)資本(ben)保(bao)(bao)(bao)值(zhi)(zhi)(zhi)增(zeng)值(zhi)(zhi)(zhi)的(de)(de)(de)(de)指(zhi)(zhi)(zhi)標(biao)。勞動生產(chan)(chan)率指(zhi)(zhi)(zhi)標(biao)一(yi)般以人(ren)均(jun)增(zeng)加(jia)(jia)值(zhi)(zhi)(zhi)、人(ren)均(jun)利(li)潤(run)為主(zhu)(zhu)(zhu)(zhu)，根(gen)據(ju)企業(ye)(ye)實(shi)際(ji)情(qing)況(kuang)(kuang)，可選(xuan)取(qu)人(ren)均(jun)營(ying)業(ye)(ye)收入(ru)、人(ren)均(jun)工作量等(deng)指(zhi)(zhi)(zhi)標(biao)。
三、改革工資總額管理方式
（六）全面(mian)實行(xing)工資總額預算管理。工資總額預算方案由國有企(qi)業自主編制，按(an)規(gui)定履(lv)行(xing)內部決策程(cheng)序后，根據企(qi)業功能性質定位、行(xing)業特點(dian)并結(jie)合法(fa)人(ren)治理結(jie)構(gou)完善程(cheng)度，分(fen)別報(bao)履(lv)行(xing)出資人(ren)職責機構(gou)備(bei)案或核準后執行(xing)。
對主(zhu)業(ye)處(chu)于充分(fen)競爭行(xing)(xing)(xing)業(ye)和(he)領(ling)域的商業(ye)類國有企(qi)業(ye)，工資總(zong)額(e)預(yu)算(suan)原則上(shang)實行(xing)(xing)(xing)備案(an)制(zhi)(zhi)(zhi)。其中，未建立規范董事會、法人治理結構不完善(shan)、內(nei)控機制(zhi)(zhi)(zhi)不健全的企(qi)業(ye)，經履行(xing)(xing)(xing)出資人職責機構認(ren)定，其工資總(zong)額(e)預(yu)算(suan)應實行(xing)(xing)(xing)核(he)準制(zhi)(zhi)(zhi)。
對其(qi)他國有企(qi)業，工資總額(e)預算原則上實行(xing)核準制(zhi)(zhi)。其(qi)中，已建立規(gui)范董(dong)事會、法人治理結(jie)構(gou)完善(shan)、內控機(ji)(ji)制(zhi)(zhi)健(jian)全的企(qi)業，經(jing)履行(xing)出資人職責(ze)機(ji)(ji)構(gou)同意，其(qi)工資總額(e)預算可(ke)實行(xing)備(bei)案(an)制(zhi)(zhi)。
（七）合理(li)確定工(gong)資總(zong)額(e)(e)預算周期。國有企(qi)業工(gong)資總(zong)額(e)(e)預算一般按(an)年度(du)進(jin)(jin)行(xing)管理(li)。對(dui)行(xing)業周期性特征明顯(xian)、經(jing)濟效益年度(du)間(jian)波動較(jiao)大或存在(zai)其他特殊情(qing)況的(de)(de)企(qi)業，工(gong)資總(zong)額(e)(e)預算可探(tan)索按(an)周期進(jin)(jin)行(xing)管理(li)，周期最長(chang)不(bu)超過三年，周期內的(de)(de)工(gong)資總(zong)額(e)(e)增長(chang)應符合工(gong)資與效益聯(lian)動的(de)(de)要求(qiu)。
（八）強化工資(zi)(zi)總(zong)額(e)預算(suan)執(zhi)行(xing)(xing)。國有企業應嚴格執(zhi)行(xing)(xing)經(jing)備案(an)(an)或核準的(de)(de)工資(zi)(zi)總(zong)額(e)預算(suan)方(fang)案(an)(an)。執(zhi)行(xing)(xing)過程中，因企業外(wai)部環境(jing)或自身生產(chan)經(jing)營等編制預算(suan)時所依據的(de)(de)情況發(fa)生重大變(bian)化，需要調(diao)整(zheng)工資(zi)(zi)總(zong)額(e)預算(suan)方(fang)案(an)(an)的(de)(de)，應按規定(ding)程序進行(xing)(xing)調(diao)整(zheng)。
履行(xing)(xing)出資(zi)人職責機(ji)構(gou)應(ying)加強對所監(jian)(jian)管企業執(zhi)行(xing)(xing)工(gong)資(zi)總額(e)預(yu)算(suan)情況的動態監(jian)(jian)控和指導(dao)，并(bing)對預(yu)算(suan)執(zhi)行(xing)(xing)結(jie)果進行(xing)(xing)清算(suan)。
四、完善企業內部工資分配管理
（九(jiu)）完善企(qi)業內(nei)(nei)(nei)部(bu)工(gong)(gong)(gong)(gong)資(zi)(zi)(zi)總(zong)額(e)(e)管(guan)理制(zhi)度(du)。國有企(qi)業在經備案或核準(zhun)的(de)工(gong)(gong)(gong)(gong)資(zi)(zi)(zi)總(zong)額(e)(e)預算(suan)內(nei)(nei)(nei)，依(yi)(yi)法依(yi)(yi)規自主決(jue)定(ding)(ding)內(nei)(nei)(nei)部(bu)工(gong)(gong)(gong)(gong)資(zi)(zi)(zi)分(fen)配。企(qi)業應(ying)(ying)建立健(jian)全內(nei)(nei)(nei)部(bu)工(gong)(gong)(gong)(gong)資(zi)(zi)(zi)總(zong)額(e)(e)管(guan)理辦法，根據所屬(shu)企(qi)業功(gong)能性(xing)質定(ding)(ding)位、行(xing)業特點和生產經營等情(qing)(qing)況，指導所屬(shu)企(qi)業科學編制(zhi)工(gong)(gong)(gong)(gong)資(zi)(zi)(zi)總(zong)額(e)(e)預算(suan)方(fang)案，逐級落(luo)實預算(suan)執行(xing)責任，建立預算(suan)執行(xing)情(qing)(qing)況動(dong)態監控機(ji)制(zhi)，確保實現工(gong)(gong)(gong)(gong)資(zi)(zi)(zi)總(zong)額(e)(e)預算(suan)目標。企(qi)業集(ji)團應(ying)(ying)合理確定(ding)(ding)總(zong)部(bu)工(gong)(gong)(gong)(gong)資(zi)(zi)(zi)總(zong)額(e)(e)預算(suan)，其職(zhi)工(gong)(gong)(gong)(gong)平均(jun)(jun)工(gong)(gong)(gong)(gong)資(zi)(zi)(zi)增長幅度(du)原(yuan)則上應(ying)(ying)低于本企(qi)業全部(bu)職(zhi)工(gong)(gong)(gong)(gong)平均(jun)(jun)工(gong)(gong)(gong)(gong)資(zi)(zi)(zi)增長幅度(du)。
（十）深化企業內部分配制度改革(ge)。國有企業應建立健全(quan)以崗位(wei)工(gong)(gong)資為(wei)主的基本工(gong)(gong)資制度，以崗位(wei)價值(zhi)為(wei)依據，以業績為(wei)導向(xiang)，參照勞動力(li)市場工(gong)(gong)資價位(wei)并結合(he)企業經濟效益，通過集體(ti)協商等(deng)形式合(he)理(li)(li)確(que)定不(bu)同崗位(wei)的工(gong)(gong)資水平(ping)，向(xiang)關(guan)鍵崗位(wei)、生產(chan)一(yi)線(xian)崗位(wei)和緊缺急需的高(gao)層次(ci)、高(gao)技能人才傾斜，合(he)理(li)(li)拉開工(gong)(gong)資分配差距(ju)，調(diao)整不(bu)合(he)理(li)(li)過高(gao)收入(ru)。加強全(quan)員績效考(kao)核，使職工(gong)(gong)工(gong)(gong)資收入(ru)與其(qi)工(gong)(gong)作業績和實(shi)際貢獻緊密掛鉤，切實(shi)做到能增能減。
（十一(yi)）規范企業(ye)工資(zi)(zi)列(lie)支渠道。國有企業(ye)應調(diao)整優化工資(zi)(zi)收(shou)入(ru)結(jie)構(gou)，逐步(bu)實現(xian)職工收(shou)入(ru)工資(zi)(zi)化、工資(zi)(zi)貨幣化、發放透明化。嚴格清理規范工資(zi)(zi)外收(shou)入(ru)，將所有工資(zi)(zi)性收(shou)入(ru)一(yi)律納入(ru)工資(zi)(zi)總額管(guan)理，不(bu)得在(zai)工資(zi)(zi)總額之外以其他形式列(lie)支任何工資(zi)(zi)性支出。
五、健全工資分配監管體制機制
（十二）加強和(he)改進政(zheng)府(fu)對國(guo)有企業工(gong)(gong)(gong)(gong)資(zi)(zi)分配(pei)的(de)宏觀指(zhi)導和(he)調控(kong)。人(ren)力資(zi)(zi)源社(she)會保障部門(men)負(fu)責建立(li)企業薪酬調查和(he)信(xin)息(xi)發布(bu)制(zhi)度，定期發布(bu)不同職(zhi)(zhi)業的(de)勞動力市場工(gong)(gong)(gong)(gong)資(zi)(zi)價位(wei)和(he)行業人(ren)工(gong)(gong)(gong)(gong)成本(ben)信(xin)息(xi)；會同財政(zheng)、國(guo)資(zi)(zi)監(jian)管等(deng)部門(men)完善(shan)工(gong)(gong)(gong)(gong)資(zi)(zi)指(zhi)導線制(zhi)度，定期制(zhi)定和(he)發布(bu)工(gong)(gong)(gong)(gong)資(zi)(zi)指(zhi)導線、非競爭類國(guo)有企業職(zhi)(zhi)工(gong)(gong)(gong)(gong)平(ping)(ping)均工(gong)(gong)(gong)(gong)資(zi)(zi)調控(kong)水(shui)平(ping)(ping)和(he)工(gong)(gong)(gong)(gong)資(zi)(zi)增長調控(kong)目標。
（十三）落實履(lv)行出資(zi)人(ren)(ren)(ren)職(zhi)責機(ji)構的(de)(de)國有企(qi)業工(gong)資(zi)分配監管(guan)職(zhi)責。履(lv)行出資(zi)人(ren)(ren)(ren)職(zhi)責機(ji)構負責做好所(suo)監管(guan)企(qi)業工(gong)資(zi)總額預(yu)算(suan)方案的(de)(de)備案或核(he)準工(gong)作，加強對所(suo)監管(guan)企(qi)業工(gong)資(zi)總額預(yu)算(suan)執(zhi)行情況的(de)(de)動態監控和執(zhi)行結果(guo)的(de)(de)清算(suan)，并按(an)年度將所(suo)監管(guan)企(qi)業工(gong)資(zi)總額預(yu)算(suan)執(zhi)行情況報同(tong)級(ji)人(ren)(ren)(ren)力資(zi)源社會(hui)保(bao)障部(bu)門(men)，由人(ren)(ren)(ren)力資(zi)源社會(hui)保(bao)障部(bu)門(men)匯總報告(gao)同(tong)級(ji)人(ren)(ren)(ren)民政府。同(tong)時，履(lv)行出資(zi)人(ren)(ren)(ren)職(zhi)責機(ji)構可(ke)按(an)規定將有關情況直接報告(gao)同(tong)級(ji)人(ren)(ren)(ren)民政府。
（十(shi)四）完(wan)善國有(you)企(qi)(qi)業(ye)(ye)工(gong)(gong)資(zi)(zi)分(fen)配(pei)內部監(jian)(jian)督(du)(du)(du)機制。國有(you)企(qi)(qi)業(ye)(ye)董(dong)事(shi)會應依照法定(ding)程序決(jue)定(ding)工(gong)(gong)資(zi)(zi)分(fen)配(pei)事(shi)項，加強對(dui)(dui)工(gong)(gong)資(zi)(zi)分(fen)配(pei)決(jue)議執行情況(kuang)的(de)監(jian)(jian)督(du)(du)(du)。落實(shi)企(qi)(qi)業(ye)(ye)監(jian)(jian)事(shi)會對(dui)(dui)工(gong)(gong)資(zi)(zi)分(fen)配(pei)的(de)監(jian)(jian)督(du)(du)(du)責(ze)任。將企(qi)(qi)業(ye)(ye)職工(gong)(gong)工(gong)(gong)資(zi)(zi)收入分(fen)配(pei)情況(kuang)作為廠(chang)務公開的(de)重要內容，定(ding)期向職工(gong)(gong)公開，接受(shou)職工(gong)(gong)監(jian)(jian)督(du)(du)(du)。
（十(shi)五）建立國有企(qi)業(ye)工(gong)資(zi)分配(pei)信(xin)息(xi)公開制(zhi)度。履行(xing)出(chu)資(zi)人職(zhi)責機構、國有企(qi)業(ye)每年定期將企(qi)業(ye)工(gong)資(zi)總額和職(zhi)工(gong)平(ping)均工(gong)資(zi)水(shui)平(ping)等相關信(xin)息(xi)向(xiang)社(she)會披露，接受社(she)會公眾(zhong)監督。
（十六(liu)）健全國有企(qi)業工資(zi)內(nei)外(wai)收(shou)入(ru)(ru)監(jian)督(du)(du)(du)檢(jian)查制度。人(ren)力資(zi)源社會(hui)保障部門會(hui)同(tong)財政、國資(zi)監(jian)管(guan)等(deng)(deng)部門，定期對國有企(qi)業執行國家工資(zi)收(shou)入(ru)(ru)分配政策(ce)情況開展監(jian)督(du)(du)(du)檢(jian)查，及時查處違規發(fa)放工資(zi)、濫(lan)發(fa)工資(zi)外(wai)收(shou)入(ru)(ru)等(deng)(deng)行為。加強與出(chu)資(zi)人(ren)監(jian)管(guan)和審計、稅務(wu)、紀檢(jian)監(jian)察(cha)、巡視等(deng)(deng)監(jian)督(du)(du)(du)的(de)協同(tong)，建立工作會(hui)商和資(zi)源共享機制，提高監(jian)督(du)(du)(du)效能，形成監(jian)督(du)(du)(du)合力。
對企(qi)業(ye)存在超提、超發工資總額及其他(ta)違規(gui)行為的，扣回違規(gui)發放的工資總額，并視違規(gui)情形對企(qi)業(ye)負責(ze)人(ren)(ren)和(he)相關責(ze)任人(ren)(ren)員依照(zhao)有(you)關規(gui)定給予(yu)經濟處罰和(he)紀律處分；構成犯罪的，由司法機關依法追究刑事責(ze)任。
六、做好組織實施工作
（十七）國(guo)有(you)(you)企業(ye)(ye)工(gong)(gong)資(zi)(zi)(zi)決(jue)定(ding)(ding)機制(zhi)改(gai)(gai)(gai)革(ge)(ge)是一項涉及面廣(guang)、政策性強的(de)(de)工(gong)(gong)作(zuo)，各(ge)地區、各(ge)有(you)(you)關部(bu)門(men)要統(tong)一思想認識，以高度的(de)(de)政治責(ze)(ze)任(ren)感和(he)(he)歷史(shi)使命(ming)感，切(qie)實加強對改(gai)(gai)(gai)革(ge)(ge)工(gong)(gong)作(zuo)的(de)(de)領導，做好統(tong)籌協(xie)調(diao)，細(xi)化目(mu)標任(ren)務，明確責(ze)(ze)任(ren)分工(gong)(gong)，強化督促檢查，及時(shi)研究解(jie)決(jue)改(gai)(gai)(gai)革(ge)(ge)中出(chu)現的(de)(de)問題，推動(dong)改(gai)(gai)(gai)革(ge)(ge)順利進行。各(ge)省（自治區、直轄市）要根據本意見(jian)，結合(he)當地實際抓(zhua)緊(jin)制(zhi)定(ding)(ding)改(gai)(gai)(gai)革(ge)(ge)國(guo)有(you)(you)企業(ye)(ye)工(gong)(gong)資(zi)(zi)(zi)決(jue)定(ding)(ding)機制(zhi)的(de)(de)實施意見(jian)，認真抓(zhua)好貫徹落(luo)實。各(ge)級(ji)履(lv)行出(chu)資(zi)(zi)(zi)人(ren)職責(ze)(ze)機構要抓(zhua)緊(jin)制(zhi)定(ding)(ding)所(suo)監(jian)管企業(ye)(ye)的(de)(de)具體改(gai)(gai)(gai)革(ge)(ge)實施辦法，由同級(ji)人(ren)力資(zi)(zi)(zi)源社(she)(she)(she)會(hui)(hui)保障部(bu)門(men)會(hui)(hui)同財(cai)政部(bu)門(men)審核(he)后實施。各(ge)級(ji)人(ren)力資(zi)(zi)(zi)源社(she)(she)(she)會(hui)(hui)保障、財(cai)政、國(guo)資(zi)(zi)(zi)監(jian)管等部(bu)門(men)和(he)(he)工(gong)(gong)會(hui)(hui)要各(ge)司其職，密(mi)切(qie)配合(he)，共同做好改(gai)(gai)(gai)革(ge)(ge)工(gong)(gong)作(zuo)，形成推進改(gai)(gai)(gai)革(ge)(ge)的(de)(de)合(he)力。廣(guang)大(da)國(guo)有(you)(you)企業(ye)(ye)要自覺樹立(li)大(da)局觀念，認真執行國(guo)家有(you)(you)關改(gai)(gai)(gai)革(ge)(ge)規定(ding)(ding)，確保改(gai)(gai)(gai)革(ge)(ge)政策得到(dao)落(luo)實。要加強輿論宣傳和(he)(he)政策解(jie)讀，引導全社(she)(she)(she)會(hui)(hui)正確理解(jie)和(he)(he)支持改(gai)(gai)(gai)革(ge)(ge)，營(ying)造良好社(she)(she)(she)會(hui)(hui)環境(jing)。
（十八(ba)）本(ben)意見適用于國家出(chu)資的(de)國有(you)獨(du)資及國有(you)控(kong)股企業。中央和地方(fang)有(you)關部(bu)門或機構作為實際控(kong)制人(ren)的(de)企業，參(can)照本(ben)意見執行(xing)。
本(ben)(ben)意見所(suo)稱工資(zi)總額，是指由企(qi)業在一個會計(ji)年度內直接(jie)支付給與本(ben)(ben)企(qi)業建立勞(lao)動關系的全(quan)部職工的勞(lao)動報酬總額，包括(kuo)工資(zi)、獎金、津貼(tie)、補貼(tie)、加班加點工資(zi)、特殊情況下支付的工資(zi)等。
國(guo)務(wu)院
2018年5月13日
（此件公開發布）
【責任編輯：語謙】