摘要
国有企业工资决定机制改革是完善国有企业现代企业制度的重要内容,是深化收入分配制度改革的重要任务。通过对北京市属国有企业的调查结果分析发现:多数北京市属国有企业已按新一轮国有企业工资决定机制改革要求建立工资效益联动机制,能够加强对企业工资总额的预算管理,工资性收入列支和发放渠道总体比较规范。同时,也存在一些问题:部分企业功能定位未明确,未实行工资效益联动机制;工资总额预算管理备案制比重偏低,周期性管理探索实施不足;企业对工资总额统计口径理解有误,劳动统计与财务统计存在偏差;新冠疫情和承担重点项目任务影响部分企业经济效益,给推进工资决定机制改革带来挑战。下一步应尽快明确未分类企业的功能定位,全面实行工资效益联动机制;逐步提高工资总额预算管理备案制比重,探索实施周期性管理;加强对企业相关统计人员的培训,重申厘清工资总额统计口径问题;充分考虑新冠疫情和承担重大项目任务对企业的影响,研究相应解决办法。
The reform of wage determination mechanism in state-owned enterprises is an important part of improving the modern enterprise system of state-owned enterprises and an important task of deepening the reform of income distribution system.Based on the survey and analysis of the state-owned enterprises directly under Beijing,it is found that most of state-owned enterprises directly under Beijing have established the linkage mechanism of wages and benefits according to the new round of the reform of the wage determination mechanism of state-owned enterprises,which can strengthen the management of the plan and use of the total wages of enterprises,and the line expenditure and distribution channels of wage income are generally standardized.At the same time,there are also some problems:part of the enterprise function positioning being not clear,unable to implement the wage and benefit linkage mechanism;the proportion of the total payroll budget management record system being low,and the periodic management exploration and implementation insufficient;enterprises having a wrong understanding of the total wage statistics,and there being a deviation between labor statistics and financial statistics.Covid-19 and undertaking key projects have affected the economic performance of some enterprises,posing challenges to the reform of wage determination mechanism.The next step is as soon as possible to clarify the function of unclassified enterprises,the full implementation of wage and benefit linkage mechanism.The proportion of the total payroll budget should be gradually increased in the filing system,ways be explored to implement periodic management,training of relevant statisticians be strengthened in enterprises,statistical caliber of total wages be clarified and reiterated.The impact of COVID-19 and undertaking major projects on enterprises should be fully considered when studying corresponding solutions.
作者
肖红梅
张晓林
马雪
XIAO Hongmei;ZHANG Xiaolin;MA Xue(Beijing Vocational College of Labor and Social Security,Beijing 100029)
出处
《北京劳动保障职业学院学报》
2020年第3期18-25,53,共9页
Journal of Beijing Vocational College Of Labour And Social Security
基金
北京市人力资源和社会保障局2019年调研课题“北京市国有企业工资决定机制调查研究”的部分研究成果。
关键词
北京市属国有企业
工资决定机制
问题
对策
state-owned enterprise directly under Beijing Municipality
wage determination mechanism
problems
countermeasures
作者简介
肖红梅(1978-),女,湖北人,北京劳动保障职业学院劳动经济管理系副教授,博士;张晓林(1961-),男,北京人,北京市人力资源和社会保障局二级巡视员;马雪(1981-),女,北京人,北京市人力资源和社会保障局劳动关系处一级主任科员。
