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、自治區、直轄市人民政府，國務院各(ge)部委、各(ge)直屬機(ji)構(gou)：
國(guo)有(you)(you)企(qi)(qi)(qi)(qi)(qi)業(ye)(ye)工(gong)(gong)(gong)資(zi)決(jue)定(ding)機制(zhi)(zhi)改(gai)革是完善國(guo)有(you)(you)企(qi)(qi)(qi)(qi)(qi)業(ye)(ye)現代企(qi)(qi)(qi)(qi)(qi)業(ye)(ye)制(zhi)(zhi)度(du)的(de)重要(yao)內(nei)容，是深化收入(ru)分(fen)配(pei)制(zhi)(zhi)度(du)改(gai)革的(de)重要(yao)任務，事關國(guo)有(you)(you)企(qi)(qi)(qi)(qi)(qi)業(ye)(ye)健康發(fa)展(zhan)，事關國(guo)有(you)(you)企(qi)(qi)(qi)(qi)(qi)業(ye)(ye)職工(gong)(gong)(gong)切(qie)身(shen)利益，事關收入(ru)分(fen)配(pei)合理(li)有(you)(you)序(xu)。改(gai)革開放以(yi)來，國(guo)家對(dui)國(guo)有(you)(you)大中型企(qi)(qi)(qi)(qi)(qi)業(ye)(ye)實行(xing)工(gong)(gong)(gong)資(zi)總額同經濟(ji)效(xiao)益掛鉤辦法，對(dui)促進國(guo)有(you)(you)企(qi)(qi)(qi)(qi)(qi)業(ye)(ye)提高(gao)經濟(ji)效(xiao)益、調動(dong)廣大職工(gong)(gong)(gong)積極性發(fa)揮了重要(yao)作用。隨(sui)著社會主義市場經濟(ji)體(ti)(ti)制(zhi)(zhi)逐步健全(quan)和國(guo)有(you)(you)企(qi)(qi)(qi)(qi)(qi)業(ye)(ye)改(gai)革不(bu)斷深化，現行(xing)國(guo)有(you)(you)企(qi)(qi)(qi)(qi)(qi)業(ye)(ye)工(gong)(gong)(gong)資(zi)決(jue)定(ding)機制(zhi)(zhi)還存在市場化分(fen)配(pei)程(cheng)度(du)不(bu)高(gao)、分(fen)配(pei)秩(zhi)序(xu)不(bu)夠規范、監(jian)管體(ti)(ti)制(zhi)(zhi)尚不(bu)健全(quan)等問(wen)題，已難以(yi)適應改(gai)革發(fa)展(zhan)需要(yao)。為改(gai)革國(guo)有(you)(you)企(qi)(qi)(qi)(qi)(qi)業(ye)(ye)工(gong)(gong)(gong)資(zi)決(jue)定(ding)機制(zhi)(zhi)，現提出以(yi)下意見。
一、總體要求
（一）指導思想。
全面(mian)(mian)貫徹黨的十九大精神，以(yi)(yi)習近平新時代中(zhong)國(guo)(guo)(guo)特色社會主義思想(xiang)為(wei)指導，認(ren)真落實黨中(zhong)央、國(guo)(guo)(guo)務院決策部署，統籌推進“五位一(yi)體(ti)(ti)(ti)”總(zong)體(ti)(ti)(ti)布局(ju)和協(xie)調推進“四個(ge)全面(mian)(mian)”戰略布局(ju)，堅持以(yi)(yi)人(ren)民為(wei)中(zhong)心的發展思想(xiang)，牢(lao)固樹(shu)立(li)和貫徹落實新發展理念，按(an)照深(shen)化國(guo)(guo)(guo)有(you)(you)(you)(you)企(qi)(qi)業(ye)(ye)改革(ge)、完(wan)善(shan)國(guo)(guo)(guo)有(you)(you)(you)(you)資(zi)產(chan)管理體(ti)(ti)(ti)制(zhi)(zhi)(zhi)和堅持按(an)勞(lao)分(fen)(fen)配(pei)原則(ze)、完(wan)善(shan)按(an)要(yao)素分(fen)(fen)配(pei)體(ti)(ti)(ti)制(zhi)(zhi)(zhi)機(ji)制(zhi)(zhi)(zhi)的要(yao)求，以(yi)(yi)增(zeng)強國(guo)(guo)(guo)有(you)(you)(you)(you)企(qi)(qi)業(ye)(ye)活力、提升國(guo)(guo)(guo)有(you)(you)(you)(you)企(qi)(qi)業(ye)(ye)效率為(wei)中(zhong)心，建立(li)健全與勞(lao)動(dong)(dong)力市場基本(ben)(ben)適應、與國(guo)(guo)(guo)有(you)(you)(you)(you)企(qi)(qi)業(ye)(ye)經濟效益和勞(lao)動(dong)(dong)生產(chan)率掛鉤的工(gong)資(zi)決定和正常增(zeng)長(chang)機(ji)制(zhi)(zhi)(zhi)，完(wan)善(shan)國(guo)(guo)(guo)有(you)(you)(you)(you)企(qi)(qi)業(ye)(ye)工(gong)資(zi)分(fen)(fen)配(pei)監管體(ti)(ti)(ti)制(zhi)(zhi)(zhi)，充(chong)分(fen)(fen)調動(dong)(dong)國(guo)(guo)(guo)有(you)(you)(you)(you)企(qi)(qi)業(ye)(ye)職工(gong)的積極性(xing)(xing)、主動(dong)(dong)性(xing)(xing)、創造性(xing)(xing)，進一(yi)步激發國(guo)(guo)(guo)有(you)(you)(you)(you)企(qi)(qi)業(ye)(ye)創造力和提高市場競(jing)爭力，推動(dong)(dong)國(guo)(guo)(guo)有(you)(you)(you)(you)資(zi)本(ben)(ben)做強做優做大，促(cu)進收(shou)入(ru)分(fen)(fen)配(pei)更(geng)合理、更(geng)有(you)(you)(you)(you)序。
（二）基本原則。
——堅(jian)持(chi)(chi)建立中國(guo)(guo)特色現(xian)代國(guo)(guo)有企(qi)(qi)業(ye)制度改革方向。堅(jian)持(chi)(chi)所有權(quan)(quan)和經營權(quan)(quan)相分(fen)(fen)(fen)離，進一(yi)步確立國(guo)(guo)有企(qi)(qi)業(ye)的市場主體地位，發揮(hui)企(qi)(qi)業(ye)黨委（黨組）領導作用(yong)，依法(fa)落實董事會的工資分(fen)(fen)(fen)配管理權(quan)(quan)，完善既(ji)符合(he)企(qi)(qi)業(ye)一(yi)般(ban)規律又(you)體現(xian)國(guo)(guo)有企(qi)(qi)業(ye)特點的工資分(fen)(fen)(fen)配機制，促(cu)進國(guo)(guo)有企(qi)(qi)業(ye)持(chi)(chi)續健康發展。
——堅持(chi)效益(yi)導向(xiang)與(yu)維(wei)護(hu)公平相統一。國(guo)有企業(ye)工(gong)(gong)資分配要(yao)切實(shi)做(zuo)到(dao)既有激勵又有約束、既講效率又講公平。堅持(chi)按(an)勞(lao)分配原則(ze)，健全國(guo)有企業(ye)職工(gong)(gong)工(gong)(gong)資與(yu)經(jing)濟效益(yi)同(tong)(tong)向(xiang)聯動、能增(zeng)能減的(de)(de)機(ji)制，在經(jing)濟效益(yi)增(zeng)長和勞(lao)動生產率提(ti)高(gao)(gao)的(de)(de)同(tong)(tong)時實(shi)現勞(lao)動報(bao)酬(chou)同(tong)(tong)步(bu)提(ti)高(gao)(gao)。統籌處(chu)理好不同(tong)(tong)行業(ye)、不同(tong)(tong)企業(ye)和企業(ye)內部不同(tong)(tong)職工(gong)(gong)之間的(de)(de)工(gong)(gong)資分配關系，調(diao)節過高(gao)(gao)收入。
——堅持市(shi)(shi)(shi)場決(jue)定與政府監管相結合。充分(fen)發揮(hui)市(shi)(shi)(shi)場在國有企業工資分(fen)配(pei)(pei)中的決(jue)定性作用，實現職工工資水平與勞(lao)動力市(shi)(shi)(shi)場價位相適應、與增強企業市(shi)(shi)(shi)場競爭力相匹配(pei)(pei)。更好發揮(hui)政府對國有企業工資分(fen)配(pei)(pei)的宏(hong)觀(guan)指導和(he)調(diao)控作用，改進和(he)加(jia)強事(shi)前(qian)引導和(he)事(shi)后監督，規(gui)范工資分(fen)配(pei)(pei)秩序。
——堅持分(fen)類分(fen)級(ji)(ji)管(guan)理(li)。根據不同國有企業功能性質(zhi)定位、行(xing)業特點和法人(ren)治理(li)結構完善程度(du)，實行(xing)工資(zi)總額分(fen)類管(guan)理(li)。按照企業國有資(zi)產產權(quan)隸屬關(guan)系，健全工資(zi)分(fen)配分(fen)級(ji)(ji)監(jian)管(guan)體制，落實各級(ji)(ji)政(zheng)府(fu)職能部門(men)和履(lv)行(xing)出資(zi)人(ren)職責機構（或(huo)其他企業主(zhu)管(guan)部門(men)，下同）的(de)分(fen)級(ji)(ji)監(jian)管(guan)責任。
二、改革工資總額決定機制
（三）改革工(gong)(gong)資(zi)(zi)總(zong)額(e)確(que)定辦法。按照國家工(gong)(gong)資(zi)(zi)收(shou)入(ru)分配(pei)宏(hong)觀政策(ce)要求，根據企(qi)業發展戰略和(he)薪酬策(ce)略、年(nian)度(du)生產經營目標(biao)和(he)經濟效益(yi)，綜合考慮勞動生產率(lv)提高和(he)人工(gong)(gong)成(cheng)本投入(ru)產出率(lv)、職工(gong)(gong)工(gong)(gong)資(zi)(zi)水平市場(chang)對(dui)標(biao)等(deng)情況，結合政府(fu)職能部門發布的(de)工(gong)(gong)資(zi)(zi)指導線(xian)，合理確(que)定年(nian)度(du)工(gong)(gong)資(zi)(zi)總(zong)額(e)。
（四(si)）完善工(gong)(gong)(gong)資(zi)(zi)(zi)與效(xiao)益(yi)聯動(dong)(dong)機制。企業(ye)(ye)(ye)經濟效(xiao)益(yi)增(zeng)(zeng)長(chang)(chang)的(de)，當(dang)年(nian)工(gong)(gong)(gong)資(zi)(zi)(zi)總(zong)額(e)增(zeng)(zeng)長(chang)(chang)幅度可在不(bu)超過經濟效(xiao)益(yi)增(zeng)(zeng)長(chang)(chang)幅度范圍內確定(ding)。其(qi)中，當(dang)年(nian)勞動(dong)(dong)生(sheng)產率未(wei)提高、上年(nian)人工(gong)(gong)(gong)成(cheng)本投入產出率低于行(xing)(xing)業(ye)(ye)(ye)平(ping)(ping)均(jun)(jun)水平(ping)(ping)或者(zhe)上年(nian)職(zhi)工(gong)(gong)(gong)平(ping)(ping)均(jun)(jun)工(gong)(gong)(gong)資(zi)(zi)(zi)明顯高于全國城鎮單位就業(ye)(ye)(ye)人員(yuan)平(ping)(ping)均(jun)(jun)工(gong)(gong)(gong)資(zi)(zi)(zi)的(de)，當(dang)年(nian)工(gong)(gong)(gong)資(zi)(zi)(zi)總(zong)額(e)增(zeng)(zeng)長(chang)(chang)幅度應低于同期經濟效(xiao)益(yi)增(zeng)(zeng)長(chang)(chang)幅度；對(dui)主(zhu)業(ye)(ye)(ye)不(bu)處于充分競爭行(xing)(xing)業(ye)(ye)(ye)和(he)領域的(de)企業(ye)(ye)(ye)，上年(nian)職(zhi)工(gong)(gong)(gong)平(ping)(ping)均(jun)(jun)工(gong)(gong)(gong)資(zi)(zi)(zi)達到政府職(zhi)能(neng)部門規定(ding)的(de)調(diao)控水平(ping)(ping)及以(yi)上的(de)，當(dang)年(nian)工(gong)(gong)(gong)資(zi)(zi)(zi)總(zong)額(e)增(zeng)(zeng)長(chang)(chang)幅度應低于同期經濟效(xiao)益(yi)增(zeng)(zeng)長(chang)(chang)幅度，且職(zhi)工(gong)(gong)(gong)平(ping)(ping)均(jun)(jun)工(gong)(gong)(gong)資(zi)(zi)(zi)增(zeng)(zeng)長(chang)(chang)幅度不(bu)得(de)超過政府職(zhi)能(neng)部門規定(ding)的(de)工(gong)(gong)(gong)資(zi)(zi)(zi)增(zeng)(zeng)長(chang)(chang)調(diao)控目標。
企業經濟效(xiao)益下降(jiang)的，除受(shou)政策調(diao)整等非經營性因素影(ying)響外，當年(nian)工(gong)(gong)(gong)資(zi)總(zong)額(e)原(yuan)則上(shang)(shang)相應下降(jiang)。其中，當年(nian)勞動生產率(lv)未下降(jiang)、上(shang)(shang)年(nian)人(ren)工(gong)(gong)(gong)成本投入產出率(lv)明顯(xian)優于行業平(ping)(ping)均(jun)(jun)水平(ping)(ping)或者(zhe)上(shang)(shang)年(nian)職工(gong)(gong)(gong)平(ping)(ping)均(jun)(jun)工(gong)(gong)(gong)資(zi)明顯(xian)低(di)于全國城鎮單位就(jiu)業人(ren)員平(ping)(ping)均(jun)(jun)工(gong)(gong)(gong)資(zi)的，當年(nian)工(gong)(gong)(gong)資(zi)總(zong)額(e)可適(shi)當少(shao)降(jiang)。
企(qi)業未實現國有資(zi)產保值增值的(de)，工資(zi)總額不得增長，或者適度下降。
企業按照工(gong)資與效益聯動機制(zhi)確定(ding)工(gong)資總(zong)額，原則上增(zeng)人不增(zeng)工(gong)資總(zong)額、減(jian)人不減(jian)工(gong)資總(zong)額，但發(fa)生兼并重組、新設(she)企業或機構(gou)等情(qing)況的(de)，可以合理(li)增(zeng)加或者(zhe)減(jian)少工(gong)資總(zong)額。
（五）分類確(que)定(ding)工資效益聯動(dong)指(zhi)標。根據企(qi)業功能性質定(ding)位、行業特(te)點(dian)，科學設置聯動(dong)指(zhi)標，合理確(que)定(ding)考核(he)(he)目標，突出不(bu)同考核(he)(he)重點(dian)。
對主(zhu)(zhu)(zhu)業(ye)處于(yu)充分競爭行(xing)業(ye)和(he)領域的(de)(de)(de)(de)(de)商(shang)業(ye)類(lei)國(guo)(guo)(guo)(guo)有(you)企(qi)(qi)業(ye)，應主(zhu)(zhu)(zhu)要選(xuan)取(qu)(qu)(qu)利(li)潤總額（或(huo)凈利(li)潤）、經(jing)(jing)(jing)(jing)濟(ji)(ji)(ji)(ji)增(zeng)加值、凈資(zi)產收益(yi)(yi)(yi)率等(deng)反(fan)映(ying)經(jing)(jing)(jing)(jing)濟(ji)(ji)(ji)(ji)效(xiao)(xiao)(xiao)(xiao)(xiao)益(yi)(yi)(yi)、國(guo)(guo)(guo)(guo)有(you)資(zi)本(ben)(ben)保(bao)(bao)值增(zeng)值和(he)市場競爭能(neng)力的(de)(de)(de)(de)(de)指(zhi)(zhi)標(biao)(biao)。對主(zhu)(zhu)(zhu)業(ye)處于(yu)關(guan)系國(guo)(guo)(guo)(guo)家安(an)全、國(guo)(guo)(guo)(guo)民(min)經(jing)(jing)(jing)(jing)濟(ji)(ji)(ji)(ji)命脈的(de)(de)(de)(de)(de)重要行(xing)業(ye)和(he)關(guan)鍵領域、主(zhu)(zhu)(zhu)要承(cheng)擔(dan)重大專項(xiang)任務的(de)(de)(de)(de)(de)商(shang)業(ye)類(lei)國(guo)(guo)(guo)(guo)有(you)企(qi)(qi)業(ye)，在主(zhu)(zhu)(zhu)要選(xuan)取(qu)(qu)(qu)反(fan)映(ying)經(jing)(jing)(jing)(jing)濟(ji)(ji)(ji)(ji)效(xiao)(xiao)(xiao)(xiao)(xiao)益(yi)(yi)(yi)和(he)國(guo)(guo)(guo)(guo)有(you)資(zi)本(ben)(ben)保(bao)(bao)值增(zeng)值指(zhi)(zhi)標(biao)(biao)的(de)(de)(de)(de)(de)同時，可(ke)(ke)根據實(shi)際情(qing)況增(zeng)加營(ying)(ying)業(ye)收入(ru)、任務完(wan)成率等(deng)體(ti)現(xian)服(fu)務國(guo)(guo)(guo)(guo)家戰略、保(bao)(bao)障(zhang)國(guo)(guo)(guo)(guo)家安(an)全和(he)國(guo)(guo)(guo)(guo)民(min)經(jing)(jing)(jing)(jing)濟(ji)(ji)(ji)(ji)運行(xing)、發(fa)展(zhan)前瞻性(xing)戰略性(xing)產業(ye)以及完(wan)成特殊任務等(deng)情(qing)況的(de)(de)(de)(de)(de)指(zhi)(zhi)標(biao)(biao)。對主(zhu)(zhu)(zhu)業(ye)以保(bao)(bao)障(zhang)民(min)生、服(fu)務社(she)會(hui)、提供公(gong)(gong)共(gong)產品和(he)服(fu)務為主(zhu)(zhu)(zhu)的(de)(de)(de)(de)(de)公(gong)(gong)益(yi)(yi)(yi)類(lei)國(guo)(guo)(guo)(guo)有(you)企(qi)(qi)業(ye)，應主(zhu)(zhu)(zhu)要選(xuan)取(qu)(qu)(qu)反(fan)映(ying)成本(ben)(ben)控制、產品服(fu)務質量(liang)、營(ying)(ying)運效(xiao)(xiao)(xiao)(xiao)(xiao)率和(he)保(bao)(bao)障(zhang)能(neng)力等(deng)情(qing)況的(de)(de)(de)(de)(de)指(zhi)(zhi)標(biao)(biao)，兼顧體(ti)現(xian)經(jing)(jing)(jing)(jing)濟(ji)(ji)(ji)(ji)效(xiao)(xiao)(xiao)(xiao)(xiao)益(yi)(yi)(yi)和(he)國(guo)(guo)(guo)(guo)有(you)資(zi)本(ben)(ben)保(bao)(bao)值增(zeng)值的(de)(de)(de)(de)(de)指(zhi)(zhi)標(biao)(biao)。對金融類(lei)國(guo)(guo)(guo)(guo)有(you)企(qi)(qi)業(ye)，屬于(yu)開發(fa)性(xing)、政策性(xing)的(de)(de)(de)(de)(de)，應主(zhu)(zhu)(zhu)要選(xuan)取(qu)(qu)(qu)體(ti)現(xian)服(fu)務國(guo)(guo)(guo)(guo)家戰略和(he)風險控制的(de)(de)(de)(de)(de)指(zhi)(zhi)標(biao)(biao)，兼顧反(fan)映(ying)經(jing)(jing)(jing)(jing)濟(ji)(ji)(ji)(ji)效(xiao)(xiao)(xiao)(xiao)(xiao)益(yi)(yi)(yi)的(de)(de)(de)(de)(de)指(zhi)(zhi)標(biao)(biao)；屬于(yu)商(shang)業(ye)性(xing)的(de)(de)(de)(de)(de)，應主(zhu)(zhu)(zhu)要選(xuan)取(qu)(qu)(qu)反(fan)映(ying)經(jing)(jing)(jing)(jing)濟(ji)(ji)(ji)(ji)效(xiao)(xiao)(xiao)(xiao)(xiao)益(yi)(yi)(yi)、資(zi)產質量(liang)和(he)償付(fu)能(neng)力的(de)(de)(de)(de)(de)指(zhi)(zhi)標(biao)(biao)。對文化類(lei)國(guo)(guo)(guo)(guo)有(you)企(qi)(qi)業(ye)，應同時選(xuan)取(qu)(qu)(qu)反(fan)映(ying)社(she)會(hui)效(xiao)(xiao)(xiao)(xiao)(xiao)益(yi)(yi)(yi)和(he)經(jing)(jing)(jing)(jing)濟(ji)(ji)(ji)(ji)效(xiao)(xiao)(xiao)(xiao)(xiao)益(yi)(yi)(yi)、國(guo)(guo)(guo)(guo)有(you)資(zi)本(ben)(ben)保(bao)(bao)值增(zeng)值的(de)(de)(de)(de)(de)指(zhi)(zhi)標(biao)(biao)。勞動生產率指(zhi)(zhi)標(biao)(biao)一般以人均(jun)增(zeng)加值、人均(jun)利(li)潤為主(zhu)(zhu)(zhu)，根據企(qi)(qi)業(ye)實(shi)際情(qing)況，可(ke)(ke)選(xuan)取(qu)(qu)(qu)人均(jun)營(ying)(ying)業(ye)收入(ru)、人均(jun)工(gong)作(zuo)量(liang)等(deng)指(zhi)(zhi)標(biao)(biao)。
三、改革工資總額管理方式
（六）全(quan)面實行(xing)工資(zi)總額(e)預(yu)算管理(li)。工資(zi)總額(e)預(yu)算方(fang)案由(you)國有企業自主編制，按規定履行(xing)內部決策程序(xu)后(hou)，根據企業功(gong)能性質(zhi)定位、行(xing)業特點并(bing)結合法人治理(li)結構(gou)完善程度，分別(bie)報履行(xing)出資(zi)人職(zhi)責機構(gou)備案或核準(zhun)后(hou)執行(xing)。
對主業(ye)處于充(chong)分競爭行(xing)業(ye)和領域的商業(ye)類國有企(qi)業(ye)，工資總額預算(suan)(suan)原則上實行(xing)備案制(zhi)。其(qi)中，未建立規(gui)范(fan)董事會、法人治理結構不完善、內控機制(zhi)不健全的企(qi)業(ye)，經履行(xing)出資人職責機構認定，其(qi)工資總額預算(suan)(suan)應實行(xing)核(he)準制(zhi)。
對其(qi)他國有企(qi)業，工(gong)資總額預算(suan)(suan)原則上實(shi)行核準(zhun)制。其(qi)中，已(yi)建(jian)立(li)規范董事會、法人治(zhi)理(li)結構(gou)完善、內控機(ji)制健全的(de)企(qi)業，經履行出(chu)資人職責機(ji)構(gou)同意，其(qi)工(gong)資總額預算(suan)(suan)可實(shi)行備案(an)制。
（七）合理(li)確定工(gong)資(zi)總額預(yu)算周(zhou)期(qi)。國(guo)有企業工(gong)資(zi)總額預(yu)算一般按(an)年(nian)度(du)進行(xing)管(guan)理(li)。對行(xing)業周(zhou)期(qi)性特征(zheng)明顯、經濟效益年(nian)度(du)間波動(dong)較(jiao)大(da)或存在(zai)其他特殊(shu)情況(kuang)的企業，工(gong)資(zi)總額預(yu)算可探索(suo)按(an)周(zhou)期(qi)進行(xing)管(guan)理(li)，周(zhou)期(qi)最長不超過三年(nian)，周(zhou)期(qi)內的工(gong)資(zi)總額增長應符合工(gong)資(zi)與效益聯動(dong)的要(yao)求。
（八）強(qiang)化(hua)工資(zi)總(zong)額預算執行。國有(you)企業應嚴格執行經備案(an)或(huo)核準的工資(zi)總(zong)額預算方案(an)。執行過(guo)程中，因企業外部環境或(huo)自身生產經營等(deng)編制預算時所依據的情況(kuang)發生重大(da)變化(hua)，需要調整(zheng)工資(zi)總(zong)額預算方案(an)的，應按規定程序進(jin)行調整(zheng)。
履行(xing)出資人職責機構應加強對所監(jian)(jian)管(guan)企(qi)業(ye)執(zhi)行(xing)工資總額預算情況的動態監(jian)(jian)控和指(zhi)導，并對預算執(zhi)行(xing)結(jie)果進(jin)行(xing)清(qing)算。
四、完善企業內部工資分配管理
（九）完善企(qi)(qi)業(ye)(ye)(ye)內(nei)(nei)部(bu)工(gong)資(zi)(zi)總(zong)(zong)額(e)(e)管(guan)理(li)制(zhi)度。國(guo)有企(qi)(qi)業(ye)(ye)(ye)在經備案(an)或(huo)核準的工(gong)資(zi)(zi)總(zong)(zong)額(e)(e)預(yu)(yu)算(suan)(suan)(suan)內(nei)(nei)，依(yi)法依(yi)規自主決定(ding)(ding)內(nei)(nei)部(bu)工(gong)資(zi)(zi)分(fen)配。企(qi)(qi)業(ye)(ye)(ye)應建立健全內(nei)(nei)部(bu)工(gong)資(zi)(zi)總(zong)(zong)額(e)(e)管(guan)理(li)辦法，根據所(suo)屬(shu)企(qi)(qi)業(ye)(ye)(ye)功能性質定(ding)(ding)位、行業(ye)(ye)(ye)特點和(he)生(sheng)產經營等情況(kuang)，指導(dao)所(suo)屬(shu)企(qi)(qi)業(ye)(ye)(ye)科學編制(zhi)工(gong)資(zi)(zi)總(zong)(zong)額(e)(e)預(yu)(yu)算(suan)(suan)(suan)方案(an)，逐級落實(shi)預(yu)(yu)算(suan)(suan)(suan)執行責任(ren)，建立預(yu)(yu)算(suan)(suan)(suan)執行情況(kuang)動態監控機(ji)制(zhi)，確保實(shi)現工(gong)資(zi)(zi)總(zong)(zong)額(e)(e)預(yu)(yu)算(suan)(suan)(suan)目(mu)標(biao)。企(qi)(qi)業(ye)(ye)(ye)集團應合(he)理(li)確定(ding)(ding)總(zong)(zong)部(bu)工(gong)資(zi)(zi)總(zong)(zong)額(e)(e)預(yu)(yu)算(suan)(suan)(suan)，其職工(gong)平均工(gong)資(zi)(zi)增長幅(fu)度原(yuan)則上應低(di)于本企(qi)(qi)業(ye)(ye)(ye)全部(bu)職工(gong)平均工(gong)資(zi)(zi)增長幅(fu)度。
（十(shi)）深化企業內部分配制(zhi)度改革。國(guo)有企業應建立健全以(yi)崗(gang)位(wei)工(gong)(gong)資(zi)為主的基(ji)本(ben)工(gong)(gong)資(zi)制(zhi)度，以(yi)崗(gang)位(wei)價值為依據，以(yi)業績(ji)(ji)為導向，參照勞動力市場(chang)工(gong)(gong)資(zi)價位(wei)并結合(he)企業經濟效(xiao)(xiao)益，通(tong)過集體協商等(deng)形式(shi)合(he)理確(que)定(ding)不同崗(gang)位(wei)的工(gong)(gong)資(zi)水平(ping)，向關鍵崗(gang)位(wei)、生產一線崗(gang)位(wei)和緊缺(que)急需的高(gao)(gao)層(ceng)次(ci)、高(gao)(gao)技(ji)能(neng)人(ren)才傾斜，合(he)理拉開工(gong)(gong)資(zi)分配差距，調整不合(he)理過高(gao)(gao)收入(ru)(ru)。加強全員績(ji)(ji)效(xiao)(xiao)考核，使職工(gong)(gong)工(gong)(gong)資(zi)收入(ru)(ru)與其工(gong)(gong)作(zuo)業績(ji)(ji)和實際貢獻緊密掛鉤，切實做到能(neng)增能(neng)減。
（十一(yi)(yi)）規范企業(ye)工(gong)(gong)(gong)(gong)(gong)資(zi)(zi)(zi)列(lie)支(zhi)渠道。國有企業(ye)應調(diao)整優化工(gong)(gong)(gong)(gong)(gong)資(zi)(zi)(zi)收(shou)入(ru)(ru)結構，逐步(bu)實現職工(gong)(gong)(gong)(gong)(gong)收(shou)入(ru)(ru)工(gong)(gong)(gong)(gong)(gong)資(zi)(zi)(zi)化、工(gong)(gong)(gong)(gong)(gong)資(zi)(zi)(zi)貨幣化、發放透明化。嚴格清理(li)規范工(gong)(gong)(gong)(gong)(gong)資(zi)(zi)(zi)外收(shou)入(ru)(ru)，將所有工(gong)(gong)(gong)(gong)(gong)資(zi)(zi)(zi)性(xing)收(shou)入(ru)(ru)一(yi)(yi)律納入(ru)(ru)工(gong)(gong)(gong)(gong)(gong)資(zi)(zi)(zi)總(zong)額管理(li)，不(bu)得在(zai)工(gong)(gong)(gong)(gong)(gong)資(zi)(zi)(zi)總(zong)額之(zhi)外以其他形式列(lie)支(zhi)任(ren)何工(gong)(gong)(gong)(gong)(gong)資(zi)(zi)(zi)性(xing)支(zhi)出。
五、健全工資分配監管體制機制
（十(shi)二）加(jia)強和(he)改進政府對(dui)國有企業(ye)工資(zi)(zi)(zi)分配的宏觀指(zhi)導(dao)和(he)調控(kong)。人(ren)力(li)資(zi)(zi)(zi)源社會保障部(bu)門負責建立(li)企業(ye)薪酬調查和(he)信息(xi)發(fa)布(bu)制(zhi)(zhi)度，定期發(fa)布(bu)不同(tong)職業(ye)的勞動力(li)市場(chang)工資(zi)(zi)(zi)價位(wei)和(he)行業(ye)人(ren)工成本信息(xi)；會同(tong)財政、國資(zi)(zi)(zi)監管等部(bu)門完(wan)善工資(zi)(zi)(zi)指(zhi)導(dao)線制(zhi)(zhi)度，定期制(zhi)(zhi)定和(he)發(fa)布(bu)工資(zi)(zi)(zi)指(zhi)導(dao)線、非競爭類國有企業(ye)職工平均工資(zi)(zi)(zi)調控(kong)水平和(he)工資(zi)(zi)(zi)增長調控(kong)目標(biao)。
（十(shi)三）落實履行(xing)出資(zi)(zi)人(ren)(ren)職責(ze)機構的國有企(qi)業工(gong)資(zi)(zi)分配監(jian)(jian)管職責(ze)。履行(xing)出資(zi)(zi)人(ren)(ren)職責(ze)機構負責(ze)做好所監(jian)(jian)管企(qi)業工(gong)資(zi)(zi)總(zong)額預算方案的備案或核準工(gong)作，加強對所監(jian)(jian)管企(qi)業工(gong)資(zi)(zi)總(zong)額預算執(zhi)(zhi)行(xing)情(qing)況的動態監(jian)(jian)控和(he)執(zhi)(zhi)行(xing)結果(guo)的清(qing)算，并按年(nian)度將所監(jian)(jian)管企(qi)業工(gong)資(zi)(zi)總(zong)額預算執(zhi)(zhi)行(xing)情(qing)況報同級(ji)人(ren)(ren)力資(zi)(zi)源社會保(bao)障部門，由人(ren)(ren)力資(zi)(zi)源社會保(bao)障部門匯總(zong)報告同級(ji)人(ren)(ren)民政(zheng)(zheng)府(fu)。同時，履行(xing)出資(zi)(zi)人(ren)(ren)職責(ze)機構可按規定將有關(guan)情(qing)況直接報告同級(ji)人(ren)(ren)民政(zheng)(zheng)府(fu)。
（十四）完(wan)善(shan)國有企(qi)(qi)業(ye)工資分配內(nei)部監(jian)督(du)機制(zhi)。國有企(qi)(qi)業(ye)董(dong)事會(hui)應依照法定程序決(jue)定工資分配事項，加強對工資分配決(jue)議執行(xing)情況的(de)監(jian)督(du)。落實企(qi)(qi)業(ye)監(jian)事會(hui)對工資分配的(de)監(jian)督(du)責(ze)任。將企(qi)(qi)業(ye)職工工資收入分配情況作為廠務公開(kai)的(de)重要內(nei)容(rong)，定期向職工公開(kai)，接受職工監(jian)督(du)。
（十(shi)五）建立國有企業(ye)工(gong)資(zi)分配信(xin)息(xi)公開制度。履行出資(zi)人(ren)職(zhi)責機構、國有企業(ye)每(mei)年定期將企業(ye)工(gong)資(zi)總額和職(zhi)工(gong)平均工(gong)資(zi)水平等相關信(xin)息(xi)向(xiang)社(she)會披露，接受社(she)會公眾監督。
（十六）健全國(guo)有企業工(gong)資(zi)內外收(shou)(shou)入(ru)監(jian)督(du)(du)檢查(cha)(cha)制(zhi)度。人(ren)力資(zi)源社會保障部門會同財政(zheng)、國(guo)資(zi)監(jian)管(guan)等(deng)(deng)部門，定期對(dui)國(guo)有企業執行國(guo)家工(gong)資(zi)收(shou)(shou)入(ru)分配政(zheng)策情況開展監(jian)督(du)(du)檢查(cha)(cha)，及時查(cha)(cha)處違規發放工(gong)資(zi)、濫發工(gong)資(zi)外收(shou)(shou)入(ru)等(deng)(deng)行為。加強與出資(zi)人(ren)監(jian)管(guan)和審計、稅(shui)務、紀檢監(jian)察、巡(xun)視等(deng)(deng)監(jian)督(du)(du)的協同，建(jian)立工(gong)作(zuo)會商和資(zi)源共享機制(zhi)，提高監(jian)督(du)(du)效能，形成(cheng)監(jian)督(du)(du)合力。
對(dui)企(qi)業存在超提、超發工(gong)資(zi)總額(e)及其他違(wei)規行(xing)為(wei)的(de)(de)，扣回違(wei)規發放的(de)(de)工(gong)資(zi)總額(e)，并視(shi)違(wei)規情形對(dui)企(qi)業負(fu)責人和相關責任(ren)人員依(yi)照(zhao)有關規定(ding)給予經(jing)濟處(chu)罰(fa)和紀律(lv)處(chu)分(fen)；構成犯罪的(de)(de)，由(you)司(si)法機(ji)關依(yi)法追究刑事(shi)責任(ren)。
六、做好組織實施工作
（十七(qi)）國(guo)有(you)(you)企業工(gong)(gong)(gong)資(zi)決定(ding)(ding)機(ji)制(zhi)改(gai)(gai)革(ge)(ge)是一(yi)項(xiang)涉及(ji)面廣、政(zheng)(zheng)(zheng)策(ce)性強(qiang)的(de)(de)工(gong)(gong)(gong)作(zuo)(zuo)，各(ge)(ge)(ge)地區、各(ge)(ge)(ge)有(you)(you)關部(bu)門(men)要(yao)(yao)統一(yi)思(si)想認識，以高度的(de)(de)政(zheng)(zheng)(zheng)治(zhi)(zhi)責任(ren)感和(he)(he)歷史(shi)使命感，切實(shi)加(jia)強(qiang)對改(gai)(gai)革(ge)(ge)工(gong)(gong)(gong)作(zuo)(zuo)的(de)(de)領導，做(zuo)好統籌協調，細化目(mu)標(biao)任(ren)務，明確責任(ren)分工(gong)(gong)(gong)，強(qiang)化督促檢查，及(ji)時研究解決改(gai)(gai)革(ge)(ge)中(zhong)出現的(de)(de)問(wen)題，推(tui)動改(gai)(gai)革(ge)(ge)順利進(jin)行(xing)。各(ge)(ge)(ge)省（自(zi)治(zhi)(zhi)區、直轄市）要(yao)(yao)根據本意(yi)見(jian)，結合(he)當地實(shi)際抓緊(jin)制(zhi)定(ding)(ding)改(gai)(gai)革(ge)(ge)國(guo)有(you)(you)企業工(gong)(gong)(gong)資(zi)決定(ding)(ding)機(ji)制(zhi)的(de)(de)實(shi)施意(yi)見(jian)，認真抓好貫徹落實(shi)。各(ge)(ge)(ge)級履(lv)行(xing)出資(zi)人職責機(ji)構要(yao)(yao)抓緊(jin)制(zhi)定(ding)(ding)所監管(guan)企業的(de)(de)具體改(gai)(gai)革(ge)(ge)實(shi)施辦法，由同級人力(li)(li)資(zi)源(yuan)(yuan)社(she)(she)會(hui)保障部(bu)門(men)會(hui)同財政(zheng)(zheng)(zheng)部(bu)門(men)審核后(hou)實(shi)施。各(ge)(ge)(ge)級人力(li)(li)資(zi)源(yuan)(yuan)社(she)(she)會(hui)保障、財政(zheng)(zheng)(zheng)、國(guo)資(zi)監管(guan)等(deng)部(bu)門(men)和(he)(he)工(gong)(gong)(gong)會(hui)要(yao)(yao)各(ge)(ge)(ge)司(si)其職，密切配合(he)，共同做(zuo)好改(gai)(gai)革(ge)(ge)工(gong)(gong)(gong)作(zuo)(zuo)，形(xing)成推(tui)進(jin)改(gai)(gai)革(ge)(ge)的(de)(de)合(he)力(li)(li)。廣大國(guo)有(you)(you)企業要(yao)(yao)自(zi)覺樹立(li)大局觀念，認真執(zhi)行(xing)國(guo)家有(you)(you)關改(gai)(gai)革(ge)(ge)規定(ding)(ding)，確保改(gai)(gai)革(ge)(ge)政(zheng)(zheng)(zheng)策(ce)得到落實(shi)。要(yao)(yao)加(jia)強(qiang)輿論(lun)宣傳和(he)(he)政(zheng)(zheng)(zheng)策(ce)解讀，引(yin)導全社(she)(she)會(hui)正確理解和(he)(he)支持改(gai)(gai)革(ge)(ge)，營造良好社(she)(she)會(hui)環(huan)境。
（十八）本意見適用于(yu)國家出資的國有獨資及國有控股企業。中央和地方有關部門或機構作為實(shi)際(ji)控制人的企業，參(can)照(zhao)本意見執(zhi)行。
本意見所稱工(gong)資(zi)(zi)總(zong)額(e)(e)，是指由(you)企業在一(yi)個會計年度內直(zhi)接支付給與本企業建(jian)立勞動(dong)關系的全部職工(gong)的勞動(dong)報酬總(zong)額(e)(e)，包括(kuo)工(gong)資(zi)(zi)、獎金、津(jin)貼、補貼、加班加點工(gong)資(zi)(zi)、特殊情況下支付的工(gong)資(zi)(zi)等。
國(guo)務院
2018年5月13日
（此件公開發布）
【責任編輯：語謙】