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12月(yue)29日，山(shan)東省政府發布(bu)《關于改革國有(you)企業工資(zi)決(jue)定機制(zhi)的實(shi)施意見》。全文如下：

為貫(guan)徹落實《國務院關于改革國有企業工資決定機制(zhi)的意(yi)見》（國發(fa)〔2018〕16號），結(jie)合我省實際，制(zhi)定以下實施意(yi)見。

一、改革工資總額決定機制

（一(yi)）改革(ge)工(gong)(gong)資(zi)(zi)總額(e)確定辦(ban)法。進一(yi)步確立(li)國有(you)企(qi)(qi)業(ye)的市場主體地位(wei)，發(fa)揮企(qi)(qi)業(ye)黨(dang)委（黨(dang)組）領導作用，依法落實董事會的工(gong)(gong)資(zi)(zi)分配管(guan)理(li)權(quan)。國有(you)企(qi)(qi)業(ye)按照國家工(gong)(gong)資(zi)(zi)收(shou)入分配宏觀政策要(yao)求，根據企(qi)(qi)業(ye)發(fa)展戰略和薪酬策略、年(nian)度(du)生(sheng)(sheng)產(chan)經營(ying)目標和經濟效益，綜合(he)考(kao)慮(lv)勞(lao)動(dong)生(sheng)(sheng)產(chan)率和人(ren)工(gong)(gong)成(cheng)本投入產(chan)出(chu)率、職工(gong)(gong)工(gong)(gong)資(zi)(zi)水平市場對(dui)標等情(qing)況，結合(he)政府(fu)發(fa)布的年(nian)度(du)企(qi)(qi)業(ye)工(gong)(gong)資(zi)(zi)指導線，合(he)理(li)確定年(nian)度(du)工(gong)(gong)資(zi)(zi)總額(e)。充分參(can)與市場競爭(zheng)、盈利水平高、法人(ren)治(zhi)理(li)結構完(wan)善、內(nei)部(bu)管(guan)理(li)規范(fan)的國有(you)企(qi)(qi)業(ye)，可以自主確定年(nian)度(du)工(gong)(gong)資(zi)(zi)總額(e)。

（二(er)）完善工(gong)資(zi)效(xiao)益聯動(dong)(dong)機(ji)制。建立(li)健全與勞動(dong)(dong)力市場基本適應、與國(guo)有企業經(jing)濟效(xiao)益和勞動(dong)(dong)生產率(lv)掛鉤的工(gong)資(zi)聯動(dong)(dong)機(ji)制，實現工(gong)資(zi)效(xiao)益同向聯動(dong)(dong)，職工(gong)工(gong)資(zi)能(neng)增能(neng)減。

1.健全工(gong)資效(xiao)益同向(xiang)聯動機制。國(guo)有(you)企(qi)業經(jing)濟效(xiao)益增長的，當年工(gong)資總額適度增長；國(guo)有(you)企(qi)業經(jing)濟效(xiao)益下降的，除(chu)受政策調整等(deng)非經(jing)營性因素影響外，當年工(gong)資總額原則上相應(ying)下降。

2.明(ming)確企(qi)業工資總(zong)(zong)額(e)增(zeng)減(jian)限制。國有企(qi)業經濟效益增(zeng)長(chang)的(de)，當年工資總(zong)(zong)額(e)增(zeng)長(chang)幅(fu)(fu)度(du)不得超(chao)過(guo)經濟效益增(zeng)長(chang)幅(fu)(fu)度(du)；國有企(qi)業經濟效益下降(jiang)的(de)，當年工資總(zong)(zong)額(e)下降(jiang)幅(fu)(fu)度(du)不得超(chao)過(guo)經濟效益下降(jiang)幅(fu)(fu)度(du)。

國有企業(ye)工(gong)資(zi)分(fen)配(pei)要做到(dao)既有激勵又(you)有約束、既講效率又(you)講公平(ping)。依(yi)據政府(fu)發布的企業(ye)工(gong)資(zi)指(zhi)導(dao)線確(que)定(ding)工(gong)資(zi)總(zong)(zong)額，工(gong)資(zi)總(zong)(zong)額年增幅原則上不(bu)得(de)超過30%，工(gong)資(zi)總(zong)(zong)額年降幅原則上不(bu)得(de)超過20%，職工(gong)工(gong)資(zi)固定(ding)部分(fen)原則上只(zhi)增不(bu)減。

企(qi)業(ye)未(wei)實現國有資產(chan)保值增(zeng)值的(de)，工資總額不得(de)增(zeng)長，或(huo)者適度下降。

3.合理調控(kong)工(gong)(gong)資(zi)總(zong)額(e)增(zeng)減幅(fu)度。國有企(qi)業(ye)(ye)(ye)經濟(ji)效益增(zeng)長，但當(dang)(dang)年(nian)(nian)(nian)勞動生產(chan)率(lv)未提高(gao)、上年(nian)(nian)(nian)人工(gong)(gong)成(cheng)本投入產(chan)出率(lv)低于行(xing)業(ye)(ye)(ye)平均(jun)水平或者上年(nian)(nian)(nian)職(zhi)(zhi)工(gong)(gong)平均(jun)工(gong)(gong)資(zi)達(da)到全(quan)國城鎮(zhen)單位就業(ye)(ye)(ye)人員平均(jun)工(gong)(gong)資(zi)3倍的(de)(de)，當(dang)(dang)年(nian)(nian)(nian)工(gong)(gong)資(zi)總(zong)額(e)應適(shi)當(dang)(dang)少(shao)增(zeng)；主(zhu)業(ye)(ye)(ye)處于非充(chong)分(fen)競爭行(xing)業(ye)(ye)(ye)和(he)領域的(de)(de)企(qi)業(ye)(ye)(ye)，上年(nian)(nian)(nian)職(zhi)(zhi)工(gong)(gong)平均(jun)工(gong)(gong)資(zi)達(da)到全(quan)國城鎮(zhen)單位就業(ye)(ye)(ye)人員平均(jun)工(gong)(gong)資(zi)2倍的(de)(de)，當(dang)(dang)年(nian)(nian)(nian)工(gong)(gong)資(zi)總(zong)額(e)應適(shi)當(dang)(dang)少(shao)增(zeng)，且職(zhi)(zhi)工(gong)(gong)平均(jun)工(gong)(gong)資(zi)增(zeng)長幅(fu)度不(bu)得超過政府發布(bu)的(de)(de)企(qi)業(ye)(ye)(ye)工(gong)(gong)資(zi)指導(dao)線基準(zhun)線。

國(guo)有企(qi)業經濟效益下(xia)降，但當年勞動(dong)生產率未下(xia)降、上年人工成本投入產出(chu)率明顯優(you)于行(xing)業平均(jun)水(shui)平或者上年職(zhi)工平均(jun)工資(zi)低于全國(guo)城鎮單(dan)位(wei)就業人員平均(jun)工資(zi)80%的，當年工資(zi)總額可(ke)適當少降。

國有企(qi)業按照工(gong)資(zi)效(xiao)益聯動機(ji)制確定工(gong)資(zi)總額(e)，原則上增人不(bu)增工(gong)資(zi)總額(e)、減(jian)(jian)人不(bu)減(jian)(jian)工(gong)資(zi)總額(e)，但發生兼并重組、新設企(qi)業或(huo)機(ji)構、規模性增減(jian)(jian)人員等情況的，可(ke)以合理增加或(huo)者減(jian)(jian)少工(gong)資(zi)總額(e)。

（三）分(fen)類確定工資效(xiao)益聯(lian)動(dong)指標。根(gen)據企業功能性質定位、行業特點，科學設置聯(lian)動(dong)指標。工資效(xiao)益聯(lian)動(dong)指標原則上為1至2個，最多不(bu)超過4個。

1.商業一類國有企業主要(yao)選取利潤(run)總額（或凈(jing)(jing)利潤(run)）、經濟增加值(zhi)、凈(jing)(jing)資產(chan)收益(yi)率等指標。

2.商業(ye)二類國(guo)(guo)有(you)企業(ye)主要選取利潤總額、國(guo)(guo)有(you)資本保(bao)值(zhi)(zhi)增(zeng)值(zhi)(zhi)率、營業(ye)收入、任務完成率等指(zhi)標。

3.公益類國有企業主要選取(qu)營業收(shou)入(ru)或(huo)主營業務收(shou)入(ru)、利潤總額等指標。

4.金(jin)融類國有企業(ye)主要(yao)選取凈利潤（或利潤總額）、營業(ye)收入、不(bu)良貸(dai)款(kuan)率(lv)、案件(jian)風(feng)險率(lv)等指標。

5.文化類國有企業應同(tong)時選取(qu)(qu)社會效益和(he)經(jing)濟效益指標(biao)。社會效益指標(biao)主要選取(qu)(qu)政治導向、文化創(chuang)作(zuo)生產和(he)服務、受眾反映、社會影(ying)響(xiang)等指標(biao)；經(jing)濟效益指標(biao)主要選取(qu)(qu)營業收入、利潤總額、國有資本(ben)保值增值率等指標(biao)。

勞(lao)動生產率指(zhi)標(biao)一般以人均利潤、人均增(zeng)加值為(wei)主，根據企業(ye)實際情(qing)況，可(ke)選(xuan)取(qu)(qu)人均營(ying)業(ye)收入、人均工作量等(deng)指(zhi)標(biao)；人工成本投入產出率指(zhi)標(biao)主要(yao)選(xuan)取(qu)(qu)人事費用率、人工成本利潤率指(zhi)標(biao)。

對缺(que)少行(xing)業對標(biao)主體的(de)，應選取同功能性質企業或具有較強可(ke)比性的(de)競(jing)爭類行(xing)業對標(biao)。

二、改革工資總額管理方式

（一）全(quan)面實行工資(zi)(zi)總(zong)額預(yu)算(suan)管理(li)。國有企(qi)業(ye)(ye)全(quan)面實行工資(zi)(zi)總(zong)額預(yu)算(suan)管理(li)，工資(zi)(zi)總(zong)額預(yu)算(suan)方(fang)案(an)由國有企(qi)業(ye)(ye)根據工資(zi)(zi)收入分配政策和(he)企(qi)業(ye)(ye)實際自主編制(zhi)，按規定履(lv)行內(nei)部決(jue)策程序后，履(lv)行出資(zi)(zi)人職責機構對所監(jian)管企(qi)業(ye)(ye)工資(zi)(zi)總(zong)額實行備案(an)制(zhi)或核準制(zhi)管理(li)。

（二）規(gui)范(fan)(fan)(fan)工(gong)資(zi)總(zong)額(e)預算(suan)(suan)(suan)方案(an)的編(bian)制(zhi)(zhi)范(fan)(fan)(fan)圍和程(cheng)序。國有企(qi)業(ye)(ye)年(nian)度工(gong)資(zi)總(zong)額(e)預算(suan)(suan)(suan)方案(an)編(bian)制(zhi)(zhi)范(fan)(fan)(fan)圍，原則上與上年(nian)度財務決算(suan)(suan)(suan)合并報表(biao)范(fan)(fan)(fan)圍一致。企(qi)業(ye)(ye)應當按照“自下(xia)而上、上下(xia)結合、分級編(bian)制(zhi)(zhi)、逐(zhu)級匯總(zong)”的程(cheng)序，依據企(qi)業(ye)(ye)國有資(zi)產產權隸屬(shu)關(guan)系，以企(qi)業(ye)(ye)法人為單位，層層組織做(zuo)好工(gong)資(zi)總(zong)額(e)預算(suan)(suan)(suan)方案(an)編(bian)制(zhi)(zhi)工(gong)作(zuo)。

（三）完善(shan)工資(zi)總額預算監(jian)管方式。根(gen)據國有企業功能性質定位、行業特(te)點和(he)法人治理結構完善(shan)程度，結合工資(zi)分配管理規范情(qing)況，實(shi)行工資(zi)總額分類監(jian)管。

1.對(dui)商業(ye)一(yi)類國有(you)企(qi)業(ye)，工(gong)資(zi)總(zong)額預(yu)算原則上實行(xing)(xing)備案制(zhi)。其中，未建立規(gui)范董事會、法人治理結構(gou)不(bu)完善、內控(kong)機(ji)制(zhi)不(bu)健全的(de)企(qi)業(ye)，經履行(xing)(xing)出資(zi)人職責(ze)機(ji)構(gou)認定，其工(gong)資(zi)總(zong)額預(yu)算應當實行(xing)(xing)核準(zhun)制(zhi)。

2.對(dui)其他國有企(qi)業，工資(zi)總(zong)額預算原(yuan)則上實行(xing)核準制(zhi)。其中，已建立規范(fan)董事會、法人治理結(jie)構完善、內控機制(zhi)健全的企(qi)業，經履行(xing)出資(zi)人職(zhi)責機構同意，其工資(zi)總(zong)額預算可(ke)以實行(xing)備案制(zhi)。

3.實行(xing)備案(an)制(zhi)(zhi)管(guan)理的企(qi)業，如(ru)果(guo)出(chu)(chu)現工(gong)資(zi)(zi)(zi)總額管(guan)理不規范(fan)或(huo)者工(gong)資(zi)(zi)(zi)分配存在重(zhong)大違規行(xing)為，履(lv)行(xing)出(chu)(chu)資(zi)(zi)(zi)人職責機構可(ke)將其(qi)工(gong)資(zi)(zi)(zi)總額預算(suan)調(diao)整為核準(zhun)制(zhi)(zhi)管(guan)理。實行(xing)核準(zhun)制(zhi)(zhi)管(guan)理的企(qi)業，如(ru)果(guo)近三(san)年工(gong)資(zi)(zi)(zi)總額管(guan)理規范(fan)、未發生工(gong)資(zi)(zi)(zi)分配重(zhong)大違規行(xing)為，履(lv)行(xing)出(chu)(chu)資(zi)(zi)(zi)人職責機構可(ke)將其(qi)工(gong)資(zi)(zi)(zi)總額預算(suan)調(diao)整為備案(an)制(zhi)(zhi)管(guan)理。

（四(si)）合理確定工(gong)資(zi)(zi)(zi)(zi)總(zong)額(e)(e)預(yu)算(suan)(suan)基數(shu)。國(guo)有企(qi)業(ye)(ye)工(gong)資(zi)(zi)(zi)(zi)總(zong)額(e)(e)預(yu)算(suan)(suan)以(yi)履(lv)行(xing)出(chu)資(zi)(zi)(zi)(zi)人(ren)職(zhi)責機構審核清算(suan)(suan)的(de)(de)上年度(du)(du)工(gong)資(zi)(zi)(zi)(zi)總(zong)額(e)(e)為基數(shu)。履(lv)行(xing)出(chu)資(zi)(zi)(zi)(zi)人(ren)職(zhi)責機構未審核清算(suan)(suan)的(de)(de)，原則上以(yi)上年度(du)(du)實(shi)發工(gong)資(zi)(zi)(zi)(zi)總(zong)額(e)(e)為基數(shu)；上年度(du)(du)實(shi)發工(gong)資(zi)(zi)(zi)(zi)總(zong)額(e)(e)低于前(qian)三年平(ping)均(jun)(jun)數(shu)的(de)(de)，可以(yi)前(qian)三年工(gong)資(zi)(zi)(zi)(zi)總(zong)額(e)(e)平(ping)均(jun)(jun)數(shu)為基數(shu)。經濟(ji)效益和勞動生產率(lv)明顯(xian)高(gao)于行(xing)業(ye)(ye)平(ping)均(jun)(jun)水平(ping)，職(zhi)工(gong)工(gong)資(zi)(zi)(zi)(zi)水平(ping)低于全國(guo)城(cheng)鎮單位(wei)就業(ye)(ye)人(ren)員平(ping)均(jun)(jun)工(gong)資(zi)(zi)(zi)(zi)60%的(de)(de)，工(gong)資(zi)(zi)(zi)(zi)總(zong)額(e)(e)預(yu)算(suan)(suan)基數(shu)可以(yi)適當調(diao)整。新(xin)組建的(de)(de)國(guo)有企(qi)業(ye)(ye)，可以(yi)按(an)照(zhao)同級同類國(guo)有企(qi)業(ye)(ye)職(zhi)工(gong)平(ping)均(jun)(jun)工(gong)資(zi)(zi)(zi)(zi)和實(shi)有職(zhi)工(gong)人(ren)數(shu)合理確定工(gong)資(zi)(zi)(zi)(zi)總(zong)額(e)(e)預(yu)算(suan)(suan)基數(shu)。

（五）合理(li)確定工(gong)(gong)(gong)資(zi)總(zong)額(e)預(yu)算(suan)周(zhou)(zhou)期(qi)(qi)。國(guo)有(you)企(qi)業工(gong)(gong)(gong)資(zi)總(zong)額(e)預(yu)算(suan)一(yi)般按(an)年(nian)度進(jin)行(xing)管(guan)理(li)。對行(xing)業周(zhou)(zhou)期(qi)(qi)性特(te)征明顯、經濟(ji)效益年(nian)度間波動較大的(de)或(huo)存在其(qi)他特(te)殊情況的(de)國(guo)有(you)企(qi)業，工(gong)(gong)(gong)資(zi)總(zong)額(e)預(yu)算(suan)可(ke)探索(suo)按(an)周(zhou)(zhou)期(qi)(qi)進(jin)行(xing)管(guan)理(li)，周(zhou)(zhou)期(qi)(qi)最(zui)長不超(chao)過(guo)三年(nian)，周(zhou)(zhou)期(qi)(qi)內的(de)工(gong)(gong)(gong)資(zi)總(zong)額(e)增幅不超(chao)過(guo)同期(qi)(qi)經濟(ji)效益增幅。國(guo)有(you)企(qi)業培養、引進(jin)高層(ceng)次人才(cai)，其(qi)工(gong)(gong)(gong)資(zi)納入企(qi)業工(gong)(gong)(gong)資(zi)總(zong)額(e)，短期(qi)(qi)難以獲得效益的(de)，可(ke)以探索(suo)單(dan)獨實行(xing)周(zhou)(zhou)期(qi)(qi)制管(guan)理(li)。

（六）強(qiang)化(hua)工資總(zong)額預算執行(xing)。國有企(qi)業(ye)應(ying)嚴格(ge)執行(xing)經(jing)備案或(huo)核(he)準的(de)工資總(zong)額預算方(fang)案。執行(xing)過程中，因企(qi)業(ye)外部環境或(huo)自身生產經(jing)營(ying)等編制(zhi)預算時所(suo)依(yi)據的(de)情(qing)況(kuang)發生重大變化(hua)，需要調整工資總(zong)額預算方(fang)案的(de)，應(ying)按規定程序進行(xing)調整。

履行(xing)出(chu)資人(ren)職責(ze)機構應加強對(dui)企業執行(xing)工資總額預(yu)(yu)算情況的動態監控和(he)指導，并(bing)對(dui)預(yu)(yu)算執行(xing)結果進行(xing)清(qing)算。

三、完善企業內部工資分配制度

（一）完善(shan)企業(ye)(ye)內部工(gong)資總額管理制度。國有企業(ye)(ye)在(zai)經備案或核準的工(gong)資總額預算內，依法(fa)依規自主決定內部工(gong)資分配。

1.國(guo)有(you)企業應(ying)建立健全(quan)內部工資總額(e)管理辦法。根據(ju)所屬企業功能性(xing)質定位、行業特點(dian)和生產經營等情況(kuang)，指(zhi)導所屬企業科學(xue)編制工資總額(e)預(yu)算方案，逐級落(luo)實(shi)預(yu)算執行責任，建立預(yu)算執行情況(kuang)動態監(jian)控機制，確保(bao)實(shi)現(xian)工資總額(e)預(yu)算目(mu)標。

2.企業(ye)(ye)集團應合(he)理確定(ding)總(zong)部(bu)工(gong)(gong)(gong)資(zi)總(zong)額預(yu)算。總(zong)部(bu)職工(gong)(gong)(gong)平(ping)均工(gong)(gong)(gong)資(zi)增(zeng)幅(fu)原則上(shang)應低于本企業(ye)(ye)全部(bu)職工(gong)(gong)(gong)平(ping)均工(gong)(gong)(gong)資(zi)增(zeng)幅(fu)。其中，集團總(zong)部(bu)屬于企業(ye)(ye)利潤中心的，集團總(zong)部(bu)職工(gong)(gong)(gong)平(ping)均工(gong)(gong)(gong)資(zi)增(zeng)幅(fu)可適當調整。

（二）深化企業內部分配(pei)制(zhi)度改革。國有企業要統籌考慮以具有競爭力(li)的(de)薪酬(chou)水平吸引(yin)和留住人才(cai)、提(ti)高勞動(dong)生產率(lv)、提(ti)升員工滿意度、控(kong)制(zhi)人工成本(ben)等因素，科學制(zhi)定與企業發展戰略相適應(ying)的(de)薪酬(chou)策略。

1.完(wan)善全員績(ji)效(xiao)考(kao)核制度(du)。國有企(qi)(qi)業應建立健全全員績(ji)效(xiao)考(kao)核制度(du)，使職(zhi)工(gong)(gong)工(gong)(gong)資收(shou)(shou)入(ru)(ru)與(yu)其(qi)工(gong)(gong)作業績(ji)和實際貢獻緊(jin)密掛鉤(gou)，合理(li)拉開工(gong)(gong)資分(fen)(fen)配差距，調整不合理(li)過高收(shou)(shou)入(ru)(ru)，切實做到考(kao)核科學合理(li)、分(fen)(fen)配公平公正、工(gong)(gong)資能(neng)(neng)(neng)增能(neng)(neng)(neng)減、員工(gong)(gong)能(neng)(neng)(neng)進能(neng)(neng)(neng)出。堅持按勞分(fen)(fen)配為主體(ti)，統籌處理(li)好勞動(dong)、資本、管理(li)、技術(shu)等(deng)生產要素(su)參與(yu)分(fen)(fen)配的關系(xi)，鼓勵企(qi)(qi)業依據有關規(gui)定實行中長期激(ji)勵，逐步完(wan)善按要素(su)分(fen)(fen)配的體(ti)制機制。

2.合理(li)確定不(bu)同(tong)崗(gang)(gang)位(wei)(wei)工資(zi)(zi)水平(ping)。國(guo)有(you)企(qi)(qi)(qi)業(ye)應在崗(gang)(gang)位(wei)(wei)評(ping)價的(de)基礎上，建(jian)立健全以崗(gang)(gang)位(wei)(wei)工資(zi)(zi)為主的(de)基本(ben)工資(zi)(zi)制度，以崗(gang)(gang)位(wei)(wei)價值為依據，以業(ye)績為導(dao)向，參照勞(lao)動力市場工資(zi)(zi)價位(wei)(wei)并結合企(qi)(qi)(qi)業(ye)經濟效益(yi)、發展(zhan)戰(zhan)略(lve)、薪(xin)酬(chou)策(ce)略(lve)，通過集(ji)體協商等形式(shi)合理(li)確定不(bu)同(tong)崗(gang)(gang)位(wei)(wei)的(de)工資(zi)(zi)水平(ping)。國(guo)有(you)企(qi)(qi)(qi)業(ye)應當全面(mian)提(ti)高高層(ceng)次(ci)領軍人(ren)才待遇，推行年薪(xin)制、項目工資(zi)(zi)、技能津貼等靈活高效的(de)人(ren)才薪(xin)酬(chou)制度，工資(zi)(zi)分配突出向生產一線(xian)崗(gang)(gang)位(wei)(wei)和(he)高層(ceng)次(ci)人(ren)才傾(qing)斜，提(ti)高關鍵崗(gang)(gang)位(wei)(wei)、關鍵人(ren)才的(de)薪(xin)酬(chou)市場競(jing)爭力，確保能夠(gou)有(you)效吸(xi)引(yin)、激勵(li)和(he)留住人(ren)才。企(qi)(qi)(qi)業(ye)非核(he)心崗(gang)(gang)位(wei)(wei)的(de)工資(zi)(zi)應逐(zhu)步與勞(lao)動力市場價位(wei)(wei)接軌。

3.強化人(ren)(ren)工(gong)成(cheng)(cheng)本調控管理(li)(li)。國有(you)企(qi)業應(ying)(ying)逐步健全以(yi)工(gong)資總額管理(li)(li)為(wei)核心的人(ren)(ren)工(gong)成(cheng)(cheng)本調控管理(li)(li)體系，嚴(yan)格控制人(ren)(ren)工(gong)成(cheng)(cheng)本不(bu)合理(li)(li)增(zeng)(zeng)長(chang)。國有(you)企(qi)業應(ying)(ying)當根(gen)據國家有(you)關規定(ding)，結(jie)合自身實際，統籌(chou)規范所屬(shu)企(qi)業福(fu)(fu)(fu)利(li)保障制度，加(jia)強福(fu)(fu)(fu)利(li)項(xiang)目(mu)和費用管理(li)(li)。基本社(she)會(hui)保險(xian)、住(zhu)房公積金、企(qi)業年金、補充醫(yi)療保險(xian)、福(fu)(fu)(fu)利(li)費等國家和省有(you)明確規定(ding)的，要嚴(yan)格執行(xing)相關規定(ding)，不(bu)得超標準列支。經濟(ji)效益下(xia)降的，福(fu)(fu)(fu)利(li)性項(xiang)目(mu)不(bu)得增(zeng)(zeng)加(jia)、水平不(bu)得增(zeng)(zeng)長(chang)；出現虧損的，原則上應(ying)(ying)當縮減福(fu)(fu)(fu)利(li)性項(xiang)目(mu)或(huo)降低(di)水平。

（三）規范(fan)企(qi)業(ye)工資(zi)(zi)(zi)列支(zhi)渠道。國有企(qi)業(ye)應調整優化(hua)(hua)工資(zi)(zi)(zi)收(shou)入(ru)(ru)(ru)分配(pei)結構(gou)，逐步(bu)實(shi)現職工收(shou)入(ru)(ru)(ru)工資(zi)(zi)(zi)化(hua)(hua)、工資(zi)(zi)(zi)貨幣化(hua)(hua)、發放透明化(hua)(hua)。嚴格(ge)清理規范(fan)工資(zi)(zi)(zi)外收(shou)入(ru)(ru)(ru)，將(jiang)所(suo)有工資(zi)(zi)(zi)性收(shou)入(ru)(ru)(ru)一律(lv)納入(ru)(ru)(ru)工資(zi)(zi)(zi)總(zong)額管理，不(bu)得在工資(zi)(zi)(zi)總(zong)額之(zhi)外以(yi)其他(ta)方式列支(zhi)任何工資(zi)(zi)(zi)性支(zhi)出。

四、健全工資分配監管體制機制

（一）加(jia)強(qiang)和(he)改進(jin)政(zheng)府對國有(you)企(qi)業(ye)工(gong)(gong)資(zi)(zi)分配的宏(hong)觀(guan)(guan)指(zhi)導調控。各級人(ren)力(li)資(zi)(zi)源(yuan)社會保障(zhang)部門負責(ze)對同(tong)(tong)級國有(you)企(qi)業(ye)工(gong)(gong)資(zi)(zi)分配進(jin)行宏(hong)觀(guan)(guan)指(zhi)導和(he)調控，改進(jin)和(he)加(jia)強(qiang)事(shi)前引(yin)導和(he)事(shi)后監督(du)。根(gen)據職責(ze)分工(gong)(gong)，負責(ze)建立企(qi)業(ye)薪酬(chou)調查和(he)信息發(fa)布(bu)制度(du)，定期(qi)發(fa)布(bu)不同(tong)(tong)職業(ye)的勞動力(li)市場工(gong)(gong)資(zi)(zi)價位和(he)行業(ye)人(ren)工(gong)(gong)成本(ben)信息；會同(tong)(tong)財政(zheng)、國有(you)資(zi)(zi)產監管等(deng)部門完(wan)善(shan)工(gong)(gong)資(zi)(zi)指(zhi)導線制度(du)，定期(qi)制定并提請(qing)政(zheng)府發(fa)布(bu)企(qi)業(ye)工(gong)(gong)資(zi)(zi)指(zhi)導線、非競爭(zheng)類國有(you)企(qi)業(ye)職工(gong)(gong)平(ping)均工(gong)(gong)資(zi)(zi)調控水平(ping)和(he)工(gong)(gong)資(zi)(zi)增長(chang)調控目(mu)標。

（二）落實(shi)履(lv)行出資(zi)(zi)(zi)人(ren)職(zhi)責(ze)機構的國有企(qi)業(ye)工(gong)資(zi)(zi)(zi)分(fen)配(pei)監(jian)管(guan)職(zhi)責(ze)。履(lv)行出資(zi)(zi)(zi)人(ren)職(zhi)責(ze)機構負責(ze)制(zhi)(zhi)定監(jian)管(guan)企(qi)業(ye)改革工(gong)資(zi)(zi)(zi)決定機制(zhi)(zhi)實(shi)施辦法，做好所監(jian)管(guan)企(qi)業(ye)工(gong)資(zi)(zi)(zi)總(zong)額預(yu)算(suan)(suan)方(fang)案的備案或核(he)準(zhun)工(gong)作，加強(qiang)對(dui)所監(jian)管(guan)企(qi)業(ye)工(gong)資(zi)(zi)(zi)總(zong)額預(yu)算(suan)(suan)執行情況(kuang)的動態(tai)監(jian)控(kong)和(he)執行結(jie)果的清(qing)算(suan)(suan)，并按(an)年度將所監(jian)管(guan)企(qi)業(ye)工(gong)資(zi)(zi)(zi)總(zong)額預(yu)算(suan)(suan)執行情況(kuang)報同(tong)級人(ren)力資(zi)(zi)(zi)源(yuan)(yuan)社會保障(zhang)部門，由人(ren)力資(zi)(zi)(zi)源(yuan)(yuan)社會保障(zhang)部門匯總(zong)報同(tong)級人(ren)民政(zheng)府。同(tong)時，履(lv)行出資(zi)(zi)(zi)人(ren)職(zhi)責(ze)機構可按(an)規定將有關(guan)情況(kuang)直接報告同(tong)級人(ren)民政(zheng)府。

（三）完善(shan)國有(you)企業工(gong)(gong)(gong)資分配(pei)內部監(jian)督機制。國有(you)企業董事會(hui)應依照法定(ding)程(cheng)序決定(ding)工(gong)(gong)(gong)資分配(pei)事項，加(jia)強對(dui)工(gong)(gong)(gong)資分配(pei)決議執行情況的(de)(de)監(jian)督。落實企業監(jian)事會(hui)對(dui)工(gong)(gong)(gong)資分配(pei)的(de)(de)監(jian)督責任(ren)。將企業職(zhi)工(gong)(gong)(gong)工(gong)(gong)(gong)資收入分配(pei)情況作為廠務(wu)公(gong)開的(de)(de)重(zhong)要內容，定(ding)期向職(zhi)工(gong)(gong)(gong)公(gong)開，接受職(zhi)工(gong)(gong)(gong)監(jian)督。

（四）建立國(guo)有(you)企(qi)業工(gong)(gong)資分(fen)配信息公開制度。履(lv)行出(chu)資人(ren)職(zhi)責(ze)機構、國(guo)有(you)企(qi)業每年定期將企(qi)業工(gong)(gong)資總額和職(zhi)工(gong)(gong)平均工(gong)(gong)資水(shui)平等信息通過履(lv)行出(chu)資人(ren)職(zhi)責(ze)機構和國(guo)有(you)企(qi)業官方(fang)網(wang)站等渠道(dao)向社(she)會公布，接(jie)受社(she)會公眾(zhong)監督。

（五）健全國(guo)有(you)(you)企(qi)業(ye)工(gong)(gong)資(zi)(zi)(zi)內外(wai)收(shou)入(ru)監(jian)督(du)檢(jian)查制度(du)。人力資(zi)(zi)(zi)源社會保(bao)障部門會同(tong)財(cai)政、國(guo)有(you)(you)資(zi)(zi)(zi)產監(jian)管等部門，定期對國(guo)有(you)(you)企(qi)業(ye)執行(xing)(xing)工(gong)(gong)資(zi)(zi)(zi)收(shou)入(ru)分配政策情況進行(xing)(xing)監(jian)督(du)檢(jian)查，及時查處違規發(fa)放工(gong)(gong)資(zi)(zi)(zi)、濫發(fa)工(gong)(gong)資(zi)(zi)(zi)外(wai)收(shou)入(ru)等行(xing)(xing)為(wei)。加強(qiang)與出資(zi)(zi)(zi)人監(jian)管機(ji)構和(he)(he)審計(ji)、稅務、紀檢(jian)監(jian)察、巡(xun)視等監(jian)督(du)力量的協同(tong)，建(jian)立工(gong)(gong)作(zuo)會商和(he)(he)信(xin)息共享機(ji)制，提高(gao)監(jian)督(du)效能，形(xing)成監(jian)管合力。

國(guo)有(you)企(qi)業(ye)應(ying)當(dang)依(yi)法依(yi)規(gui)(gui)(gui)合理確定(ding)(ding)年(nian)度工(gong)資(zi)總(zong)(zong)額，不(bu)得(de)違反規(gui)(gui)(gui)定(ding)(ding)超(chao)提、超(chao)發工(gong)資(zi)總(zong)(zong)額。對企(qi)業(ye)存在(zai)超(chao)提、超(chao)發工(gong)資(zi)總(zong)(zong)額及(ji)其他違規(gui)(gui)(gui)行為的，應(ying)當(dang)扣回違規(gui)(gui)(gui)發放的工(gong)資(zi)總(zong)(zong)額，并視(shi)違規(gui)(gui)(gui)情形對企(qi)業(ye)負責(ze)(ze)人和(he)相關(guan)責(ze)(ze)任人員(yuan)依(yi)照有(you)關(guan)規(gui)(gui)(gui)定(ding)(ding)給(gei)予經濟處(chu)罰和(he)紀(ji)律處(chu)分；構(gou)成(cheng)犯罪的，由司法機關(guan)依(yi)法追究(jiu)刑事責(ze)(ze)任。

五、做好組織實施工作

各(ge)(ge)市、各(ge)(ge)有(you)關部門(men)(men)要(yao)切實(shi)(shi)(shi)加強對(dui)改革(ge)(ge)(ge)(ge)(ge)國(guo)有(you)企(qi)(qi)業(ye)工資決(jue)定(ding)機制工作的(de)(de)(de)領導(dao)，細化目(mu)標任務，明確責(ze)(ze)任分工，強化督(du)促檢查(cha)，及時研究(jiu)解(jie)決(jue)改革(ge)(ge)(ge)(ge)(ge)中出現的(de)(de)(de)問(wen)題(ti)，推(tui)動改革(ge)(ge)(ge)(ge)(ge)順利進行(xing)。各(ge)(ge)市、縣(xian)（市、區）可以結合(he)當地實(shi)(shi)(shi)際研究(jiu)制定(ding)改革(ge)(ge)(ge)(ge)(ge)國(guo)有(you)企(qi)(qi)業(ye)工資決(jue)定(ding)機制實(shi)(shi)(shi)施(shi)(shi)辦(ban)法，也可按照(zhao)本實(shi)(shi)(shi)施(shi)(shi)意見，認真抓好(hao)貫徹(che)落實(shi)(shi)(shi)。各(ge)(ge)級(ji)(ji)履行(xing)出資人職(zhi)責(ze)(ze)機構要(yao)抓緊制定(ding)所(suo)監管企(qi)(qi)業(ye)的(de)(de)(de)具體(ti)改革(ge)(ge)(ge)(ge)(ge)實(shi)(shi)(shi)施(shi)(shi)辦(ban)法，由同(tong)級(ji)(ji)人力資源社(she)會保(bao)(bao)障部門(men)(men)會同(tong)財政部門(men)(men)審核后實(shi)(shi)(shi)施(shi)(shi)。各(ge)(ge)級(ji)(ji)人力資源社(she)會保(bao)(bao)障、財政、國(guo)有(you)資產監管等(deng)部門(men)(men)和工會要(yao)各(ge)(ge)司其(qi)職(zhi)，密切配(pei)合(he)，共同(tong)做好(hao)改革(ge)(ge)(ge)(ge)(ge)工作，形成推(tui)進改革(ge)(ge)(ge)(ge)(ge)的(de)(de)(de)合(he)力。國(guo)有(you)企(qi)(qi)業(ye)要(yao)自覺樹(shu)立(li)大局觀念，認真執行(xing)國(guo)家有(you)關改革(ge)(ge)(ge)(ge)(ge)規定(ding)，確保(bao)(bao)改革(ge)(ge)(ge)(ge)(ge)政策得到落實(shi)(shi)(shi)。要(yao)加強輿論(lun)宣傳(chuan)和政策解(jie)讀，引導(dao)全社(she)會正確理解(jie)和支持(chi)改革(ge)(ge)(ge)(ge)(ge)，營造良好(hao)社(she)會環境。

本實施(shi)意(yi)見(jian)適用于我省各級政府出資的(de)國(guo)有(you)獨資企業(ye)和國(guo)有(you)控股企業(ye)。有(you)關部門或機構(gou)作為實際控制(zhi)人的(de)企業(ye)，參照本實施(shi)意(yi)見(jian)執行。

本實施(shi)意(yi)見自2019年(nian)1月1日起實施(shi)，有(you)效(xiao)期至2023年(nian)12月31日。我省現行(xing)國有(you)企(qi)業工資管理規(gui)定，凡與(yu)本實施(shi)意(yi)見不一(yi)致的，按本實施(shi)意(yi)見執行(xing)。