4399免费视频

12月29日，山東省政府發布《關于改革國有企業工資決(jue)定機制的(de)實施意(yi)見》。全文(wen)如下：

為貫徹落實《國務院關(guan)于(yu)改革國有企業工資決定(ding)機制的(de)意(yi)見(jian)》（國發〔2018〕16號(hao)），結合我省實際，制定(ding)以(yi)下實施(shi)意(yi)見(jian)。

一、改革工資總額決定機制

（一(yi)(yi)）改革工資(zi)總額(e)確定辦法(fa)(fa)。進一(yi)(yi)步確立國有(you)企(qi)業(ye)(ye)(ye)的市(shi)場主體地位，發(fa)(fa)揮企(qi)業(ye)(ye)(ye)黨委(wei)（黨組(zu)）領導(dao)作用，依法(fa)(fa)落實董事(shi)會(hui)的工資(zi)分(fen)(fen)配(pei)管理權。國有(you)企(qi)業(ye)(ye)(ye)按(an)照國家(jia)工資(zi)收(shou)入(ru)分(fen)(fen)配(pei)宏觀政策要求，根(gen)據(ju)企(qi)業(ye)(ye)(ye)發(fa)(fa)展戰(zhan)略和(he)薪(xin)酬(chou)策略、年(nian)(nian)度(du)(du)(du)(du)生產(chan)經(jing)營目標和(he)經(jing)濟(ji)效益(yi)，綜合(he)(he)考慮(lv)勞動(dong)生產(chan)率和(he)人工成本投入(ru)產(chan)出率、職工工資(zi)水(shui)平市(shi)場對標等情況，結合(he)(he)政府(fu)發(fa)(fa)布的年(nian)(nian)度(du)(du)(du)(du)企(qi)業(ye)(ye)(ye)工資(zi)指導(dao)線，合(he)(he)理確定年(nian)(nian)度(du)(du)(du)(du)工資(zi)總額(e)。充分(fen)(fen)參與市(shi)場競爭、盈(ying)利(li)水(shui)平高、法(fa)(fa)人治理結構完善、內(nei)部管理規范的國有(you)企(qi)業(ye)(ye)(ye)，可以自主確定年(nian)(nian)度(du)(du)(du)(du)工資(zi)總額(e)。

（二）完(wan)善工(gong)(gong)資(zi)效益(yi)聯(lian)(lian)動(dong)機制。建立健全(quan)與勞動(dong)力(li)市場(chang)基本適應、與國有企(qi)業(ye)經(jing)濟效益(yi)和勞動(dong)生產(chan)率掛鉤的(de)工(gong)(gong)資(zi)聯(lian)(lian)動(dong)機制，實(shi)現工(gong)(gong)資(zi)效益(yi)同向聯(lian)(lian)動(dong)，職工(gong)(gong)工(gong)(gong)資(zi)能(neng)增能(neng)減。

1.健(jian)全工(gong)資效(xiao)益同向聯動機制。國(guo)有企業經濟效(xiao)益增長的，當年工(gong)資總額適度增長；國(guo)有企業經濟效(xiao)益下(xia)降的，除受政策調整等非經營性(xing)因素(su)影響外(wai)，當年工(gong)資總額原則上相(xiang)應下(xia)降。

2.明確企業工資(zi)總(zong)額增減限制(zhi)。國有(you)企業經(jing)濟(ji)(ji)(ji)效(xiao)益(yi)增長(chang)的(de)，當(dang)年(nian)工資(zi)總(zong)額增長(chang)幅(fu)度不(bu)得(de)超過經(jing)濟(ji)(ji)(ji)效(xiao)益(yi)增長(chang)幅(fu)度；國有(you)企業經(jing)濟(ji)(ji)(ji)效(xiao)益(yi)下降的(de)，當(dang)年(nian)工資(zi)總(zong)額下降幅(fu)度不(bu)得(de)超過經(jing)濟(ji)(ji)(ji)效(xiao)益(yi)下降幅(fu)度。

國有(you)企業工(gong)資(zi)分配要(yao)做到既(ji)有(you)激勵又(you)有(you)約束、既(ji)講效率(lv)又(you)講公平。依據(ju)政府發(fa)布的(de)企業工(gong)資(zi)指導線確定工(gong)資(zi)總(zong)額，工(gong)資(zi)總(zong)額年(nian)增幅原(yuan)則上不(bu)得超過(guo)30%，工(gong)資(zi)總(zong)額年(nian)降幅原(yuan)則上不(bu)得超過(guo)20%，職(zhi)工(gong)工(gong)資(zi)固定部分原(yuan)則上只增不(bu)減。

企業(ye)未實現(xian)國有(you)資產(chan)保值(zhi)增(zeng)(zeng)值(zhi)的，工資總額不得增(zeng)(zeng)長(chang)，或者適度下降(jiang)。

3.合理調控工(gong)(gong)資(zi)(zi)總額增減幅度。國有(you)企(qi)業(ye)(ye)(ye)經(jing)濟效益增長，但當(dang)年(nian)勞動生產率未提高、上(shang)年(nian)人工(gong)(gong)成本投入產出率低于(yu)行業(ye)(ye)(ye)平(ping)(ping)均(jun)(jun)水平(ping)(ping)或者上(shang)年(nian)職(zhi)工(gong)(gong)平(ping)(ping)均(jun)(jun)工(gong)(gong)資(zi)(zi)達到全國城(cheng)鎮單位就(jiu)業(ye)(ye)(ye)人員平(ping)(ping)均(jun)(jun)工(gong)(gong)資(zi)(zi)3倍(bei)的，當(dang)年(nian)工(gong)(gong)資(zi)(zi)總額應適當(dang)少(shao)增；主業(ye)(ye)(ye)處于(yu)非充分競爭行業(ye)(ye)(ye)和領域(yu)的企(qi)業(ye)(ye)(ye)，上(shang)年(nian)職(zhi)工(gong)(gong)平(ping)(ping)均(jun)(jun)工(gong)(gong)資(zi)(zi)達到全國城(cheng)鎮單位就(jiu)業(ye)(ye)(ye)人員平(ping)(ping)均(jun)(jun)工(gong)(gong)資(zi)(zi)2倍(bei)的，當(dang)年(nian)工(gong)(gong)資(zi)(zi)總額應適當(dang)少(shao)增，且職(zhi)工(gong)(gong)平(ping)(ping)均(jun)(jun)工(gong)(gong)資(zi)(zi)增長幅度不得超過政(zheng)府發布的企(qi)業(ye)(ye)(ye)工(gong)(gong)資(zi)(zi)指導線(xian)基(ji)準(zhun)線(xian)。

國有企業經濟效益下降，但當年(nian)(nian)勞動生產(chan)率未下降、上(shang)年(nian)(nian)人(ren)工成(cheng)本投入產(chan)出率明顯優于(yu)行業平(ping)均(jun)水平(ping)或者(zhe)上(shang)年(nian)(nian)職工平(ping)均(jun)工資(zi)低于(yu)全(quan)國城鎮單位就業人(ren)員(yuan)平(ping)均(jun)工資(zi)80%的，當年(nian)(nian)工資(zi)總(zong)額(e)可適當少降。

國有企(qi)業按(an)照工(gong)(gong)(gong)資效益聯動機制確定工(gong)(gong)(gong)資總額(e)，原(yuan)則上增人不增工(gong)(gong)(gong)資總額(e)、減(jian)人不減(jian)工(gong)(gong)(gong)資總額(e)，但發生(sheng)兼并重組、新設企(qi)業或機構(gou)、規模性增減(jian)人員等情況的，可以合理增加或者減(jian)少(shao)工(gong)(gong)(gong)資總額(e)。

（三(san)）分類確定(ding)(ding)工(gong)(gong)資效益聯動(dong)指標。根據(ju)企業功能性質(zhi)定(ding)(ding)位、行業特點，科(ke)學(xue)設置(zhi)聯動(dong)指標。工(gong)(gong)資效益聯動(dong)指標原則上(shang)為1至2個(ge)，最多不超過4個(ge)。

1.商(shang)業(ye)一類國有企業(ye)主要(yao)選取利(li)潤(run)(run)總額（或凈利(li)潤(run)(run)）、經(jing)濟增加值、凈資產收益(yi)率等(deng)指標。

2.商業(ye)二類國(guo)(guo)有企業(ye)主(zhu)要選取利潤總額(e)、國(guo)(guo)有資(zi)本保值增(zeng)值率(lv)、營(ying)業(ye)收入、任務完成率(lv)等指標。

3.公(gong)益類國有企(qi)業(ye)主(zhu)要選取營(ying)業(ye)收(shou)入或(huo)主(zhu)營(ying)業(ye)務(wu)收(shou)入、利(li)潤(run)總額等指標。

4.金融類國有企(qi)業(ye)主要選(xuan)取凈利(li)潤（或利(li)潤總額）、營(ying)業(ye)收入、不良貸款率、案(an)件風(feng)險率等指標(biao)。

5.文(wen)化類國有企(qi)業應同時選取(qu)社會(hui)效益和(he)經濟效益指(zhi)(zhi)(zhi)標(biao)(biao)。社會(hui)效益指(zhi)(zhi)(zhi)標(biao)(biao)主(zhu)要(yao)選取(qu)政治導向、文(wen)化創作生產和(he)服務、受(shou)眾(zhong)反映、社會(hui)影響(xiang)等(deng)指(zhi)(zhi)(zhi)標(biao)(biao)；經濟效益指(zhi)(zhi)(zhi)標(biao)(biao)主(zhu)要(yao)選取(qu)營業收(shou)入、利潤總額、國有資本保(bao)值增值率等(deng)指(zhi)(zhi)(zhi)標(biao)(biao)。

勞動生產(chan)率(lv)指(zhi)(zhi)標一般(ban)以人(ren)均利潤、人(ren)均增加值為主，根據企業實際情況，可選取(qu)人(ren)均營業收入(ru)(ru)、人(ren)均工(gong)作量等指(zhi)(zhi)標；人(ren)工(gong)成本(ben)投入(ru)(ru)產(chan)出率(lv)指(zhi)(zhi)標主要(yao)選取(qu)人(ren)事費(fei)用(yong)率(lv)、人(ren)工(gong)成本(ben)利潤率(lv)指(zhi)(zhi)標。

對缺少行業(ye)(ye)對標主(zhu)體的(de)，應選取同功能(neng)性(xing)(xing)質企業(ye)(ye)或(huo)具有較強可(ke)比性(xing)(xing)的(de)競爭類行業(ye)(ye)對標。

二、改革工資總額管理方式

（一）全(quan)(quan)面(mian)實行(xing)(xing)工(gong)資(zi)(zi)總(zong)(zong)額預算(suan)管理。國有(you)企業(ye)(ye)全(quan)(quan)面(mian)實行(xing)(xing)工(gong)資(zi)(zi)總(zong)(zong)額預算(suan)管理，工(gong)資(zi)(zi)總(zong)(zong)額預算(suan)方案(an)由國有(you)企業(ye)(ye)根(gen)據(ju)工(gong)資(zi)(zi)收入分配政策和企業(ye)(ye)實際(ji)自(zi)主編制(zhi)(zhi)，按規(gui)定履行(xing)(xing)內(nei)部決策程序后，履行(xing)(xing)出資(zi)(zi)人職(zhi)責機(ji)構對所(suo)監管企業(ye)(ye)工(gong)資(zi)(zi)總(zong)(zong)額實行(xing)(xing)備案(an)制(zhi)(zhi)或核準制(zhi)(zhi)管理。

（二(er)）規(gui)范(fan)工資(zi)總額預(yu)(yu)算方(fang)(fang)案(an)的編(bian)(bian)制(zhi)范(fan)圍(wei)(wei)和程序。國(guo)有企業年度工資(zi)總額預(yu)(yu)算方(fang)(fang)案(an)編(bian)(bian)制(zhi)范(fan)圍(wei)(wei)，原(yuan)則上與上年度財務決算合(he)并(bing)報表(biao)范(fan)圍(wei)(wei)一致。企業應當按照“自下而上、上下結合(he)、分級編(bian)(bian)制(zhi)、逐級匯總”的程序，依據企業國(guo)有資(zi)產產權隸屬關系，以(yi)企業法(fa)人(ren)為單位，層層組織(zhi)做好工資(zi)總額預(yu)(yu)算方(fang)(fang)案(an)編(bian)(bian)制(zhi)工作(zuo)。

（三）完(wan)善工(gong)資(zi)總額(e)預算(suan)監管(guan)方式。根據國有(you)企業功能(neng)性質定(ding)位、行(xing)業特點和法(fa)人治理(li)結構完(wan)善程度(du)，結合工(gong)資(zi)分(fen)配管(guan)理(li)規范情況，實行(xing)工(gong)資(zi)總額(e)分(fen)類監管(guan)。

1.對(dui)商業一(yi)類國有企(qi)業，工(gong)資(zi)總額預(yu)算(suan)原則上實行(xing)備(bei)案制。其中，未建立規范董事會、法(fa)人治理(li)結構不完善、內(nei)控(kong)機(ji)制不健全(quan)的企(qi)業，經履行(xing)出資(zi)人職責機(ji)構認定(ding)，其工(gong)資(zi)總額預(yu)算(suan)應當(dang)實行(xing)核準制。

2.對(dui)其(qi)他國(guo)有企業，工資(zi)總額預算原(yuan)則上實行(xing)(xing)核準制(zhi)。其(qi)中，已建立規范董事會(hui)、法(fa)人治理結構完善、內控(kong)機制(zhi)健全(quan)的企業，經履行(xing)(xing)出資(zi)人職(zhi)責(ze)機構同(tong)意，其(qi)工資(zi)總額預算可以實行(xing)(xing)備案制(zhi)。

3.實行(xing)備(bei)案制管理(li)(li)的(de)企業，如(ru)果(guo)出(chu)現工(gong)資總額(e)管理(li)(li)不規(gui)范(fan)或者工(gong)資分配(pei)(pei)存在重(zhong)大(da)違規(gui)行(xing)為(wei)，履行(xing)出(chu)資人職(zhi)責(ze)機構可將其(qi)(qi)工(gong)資總額(e)預算(suan)調整為(wei)核準制管理(li)(li)。實行(xing)核準制管理(li)(li)的(de)企業，如(ru)果(guo)近三年(nian)工(gong)資總額(e)管理(li)(li)規(gui)范(fan)、未發(fa)生(sheng)工(gong)資分配(pei)(pei)重(zhong)大(da)違規(gui)行(xing)為(wei)，履行(xing)出(chu)資人職(zhi)責(ze)機構可將其(qi)(qi)工(gong)資總額(e)預算(suan)調整為(wei)備(bei)案制管理(li)(li)。

（四）合理確(que)定工(gong)(gong)資(zi)總(zong)額(e)(e)預算(suan)(suan)基(ji)數(shu)(shu)。國(guo)有(you)(you)企(qi)業(ye)工(gong)(gong)資(zi)總(zong)額(e)(e)預算(suan)(suan)以(yi)履行出(chu)(chu)資(zi)人(ren)(ren)職(zhi)(zhi)(zhi)責(ze)機(ji)構(gou)審(shen)核清(qing)(qing)算(suan)(suan)的(de)(de)上年(nian)度(du)工(gong)(gong)資(zi)總(zong)額(e)(e)為(wei)基(ji)數(shu)(shu)。履行出(chu)(chu)資(zi)人(ren)(ren)職(zhi)(zhi)(zhi)責(ze)機(ji)構(gou)未審(shen)核清(qing)(qing)算(suan)(suan)的(de)(de)，原(yuan)則上以(yi)上年(nian)度(du)實(shi)(shi)發工(gong)(gong)資(zi)總(zong)額(e)(e)為(wei)基(ji)數(shu)(shu)；上年(nian)度(du)實(shi)(shi)發工(gong)(gong)資(zi)總(zong)額(e)(e)低于前(qian)三(san)年(nian)平(ping)均(jun)數(shu)(shu)的(de)(de)，可以(yi)前(qian)三(san)年(nian)工(gong)(gong)資(zi)總(zong)額(e)(e)平(ping)均(jun)數(shu)(shu)為(wei)基(ji)數(shu)(shu)。經濟效益和勞動生產率明顯高于行業(ye)平(ping)均(jun)水平(ping)，職(zhi)(zhi)(zhi)工(gong)(gong)工(gong)(gong)資(zi)水平(ping)低于全(quan)國(guo)城鎮單位就業(ye)人(ren)(ren)員平(ping)均(jun)工(gong)(gong)資(zi)60%的(de)(de)，工(gong)(gong)資(zi)總(zong)額(e)(e)預算(suan)(suan)基(ji)數(shu)(shu)可以(yi)適當調整。新組建的(de)(de)國(guo)有(you)(you)企(qi)業(ye)，可以(yi)按(an)照(zhao)同級同類國(guo)有(you)(you)企(qi)業(ye)職(zhi)(zhi)(zhi)工(gong)(gong)平(ping)均(jun)工(gong)(gong)資(zi)和實(shi)(shi)有(you)(you)職(zhi)(zhi)(zhi)工(gong)(gong)人(ren)(ren)數(shu)(shu)合理確(que)定工(gong)(gong)資(zi)總(zong)額(e)(e)預算(suan)(suan)基(ji)數(shu)(shu)。

（五）合理(li)(li)確定(ding)工(gong)(gong)資總(zong)額預(yu)算(suan)周(zhou)(zhou)期(qi)(qi)(qi)。國有企業(ye)工(gong)(gong)資總(zong)額預(yu)算(suan)一般按年度進行管(guan)理(li)(li)。對行業(ye)周(zhou)(zhou)期(qi)(qi)(qi)性特征(zheng)明顯、經濟(ji)效(xiao)益年度間(jian)波(bo)動較大的或存在其他(ta)特殊情(qing)況(kuang)的國有企業(ye)，工(gong)(gong)資總(zong)額預(yu)算(suan)可(ke)探索按周(zhou)(zhou)期(qi)(qi)(qi)進行管(guan)理(li)(li)，周(zhou)(zhou)期(qi)(qi)(qi)最長(chang)不超過(guo)三年，周(zhou)(zhou)期(qi)(qi)(qi)內的工(gong)(gong)資總(zong)額增幅(fu)不超過(guo)同期(qi)(qi)(qi)經濟(ji)效(xiao)益增幅(fu)。國有企業(ye)培養、引(yin)進高層(ceng)次人(ren)才(cai)，其工(gong)(gong)資納入企業(ye)工(gong)(gong)資總(zong)額，短期(qi)(qi)(qi)難以獲(huo)得效(xiao)益的，可(ke)以探索單獨實行周(zhou)(zhou)期(qi)(qi)(qi)制管(guan)理(li)(li)。

（六）強化(hua)工資總額預算執行(xing)。國(guo)有企業(ye)應(ying)(ying)嚴格執行(xing)經(jing)備案(an)或(huo)核準(zhun)的工資總額預算方案(an)。執行(xing)過程(cheng)中，因企業(ye)外部環境或(huo)自身生產經(jing)營等編制預算時所依(yi)據的情況(kuang)發生重大變化(hua)，需(xu)要(yao)調整工資總額預算方案(an)的，應(ying)(ying)按規定程(cheng)序進行(xing)調整。

履行出資(zi)人職責(ze)機構應加強對(dui)企業執行工資(zi)總額預(yu)算(suan)情況的動態監控和指導，并(bing)對(dui)預(yu)算(suan)執行結果(guo)進行清算(suan)。

三、完善企業內部工資分配制度

（一）完善企業內部工資(zi)總額管理(li)制度。國(guo)有(you)企業在經備案或(huo)核準的工資(zi)總額預算內，依(yi)法(fa)依(yi)規自主決定(ding)內部工資(zi)分配。

1.國(guo)有企(qi)業應建(jian)立健全內部(bu)工(gong)資(zi)總(zong)額管理(li)辦法。根據所(suo)屬企(qi)業功能(neng)性質定(ding)位、行(xing)業特點和生產經營等(deng)情(qing)況，指導所(suo)屬企(qi)業科學編制工(gong)資(zi)總(zong)額預(yu)(yu)算方案(an)，逐(zhu)級(ji)落實預(yu)(yu)算執行(xing)責任(ren)，建(jian)立預(yu)(yu)算執行(xing)情(qing)況動態監(jian)控(kong)機制，確保(bao)實現工(gong)資(zi)總(zong)額預(yu)(yu)算目(mu)標。

2.企(qi)(qi)業(ye)(ye)集(ji)團(tuan)(tuan)應合(he)理確定(ding)總(zong)(zong)部(bu)(bu)工資總(zong)(zong)額預算(suan)。總(zong)(zong)部(bu)(bu)職(zhi)(zhi)工平均(jun)工資增(zeng)幅原則上應低(di)于(yu)本企(qi)(qi)業(ye)(ye)全部(bu)(bu)職(zhi)(zhi)工平均(jun)工資增(zeng)幅。其中(zhong)(zhong)，集(ji)團(tuan)(tuan)總(zong)(zong)部(bu)(bu)屬于(yu)企(qi)(qi)業(ye)(ye)利(li)潤中(zhong)(zhong)心的，集(ji)團(tuan)(tuan)總(zong)(zong)部(bu)(bu)職(zhi)(zhi)工平均(jun)工資增(zeng)幅可(ke)適當(dang)調整。

（二(er)）深化企(qi)(qi)業(ye)內部分配制度改革。國(guo)有企(qi)(qi)業(ye)要(yao)統籌考慮以具有競爭力(li)的(de)薪酬(chou)水平吸引(yin)和(he)留住人(ren)才、提高勞動生產率、提升(sheng)員工(gong)滿意度、控制人(ren)工(gong)成本等因(yin)素，科學(xue)制定與(yu)企(qi)(qi)業(ye)發展(zhan)戰(zhan)略相(xiang)適(shi)應的(de)薪酬(chou)策(ce)略。

1.完(wan)善全(quan)員績效考核制度。國有(you)企業應建(jian)立健全(quan)全(quan)員績效考核制度，使職工(gong)(gong)(gong)工(gong)(gong)(gong)資收入(ru)與(yu)其工(gong)(gong)(gong)作業績和實(shi)際貢(gong)獻緊密掛鉤，合(he)理拉開(kai)工(gong)(gong)(gong)資分(fen)配差距，調(diao)整不(bu)合(he)理過(guo)高(gao)收入(ru)，切實(shi)做到考核科學合(he)理、分(fen)配公平公正、工(gong)(gong)(gong)資能(neng)增能(neng)減、員工(gong)(gong)(gong)能(neng)進能(neng)出。堅持(chi)按(an)勞分(fen)配為主體(ti)，統籌處理好勞動(dong)、資本(ben)、管(guan)理、技術(shu)等生產(chan)要素參(can)與(yu)分(fen)配的關系，鼓勵企業依據有(you)關規定實(shi)行中長期激勵，逐步完(wan)善按(an)要素分(fen)配的體(ti)制機制。

2.合理(li)確(que)定不(bu)同崗(gang)(gang)(gang)位(wei)(wei)工(gong)(gong)資(zi)水平。國有企(qi)業(ye)應(ying)在崗(gang)(gang)(gang)位(wei)(wei)評(ping)價(jia)的基礎上，建立健全以(yi)崗(gang)(gang)(gang)位(wei)(wei)工(gong)(gong)資(zi)為主的基本工(gong)(gong)資(zi)制度，以(yi)崗(gang)(gang)(gang)位(wei)(wei)價(jia)值(zhi)為依據，以(yi)業(ye)績為導向(xiang)，參照(zhao)勞動(dong)力(li)(li)市場工(gong)(gong)資(zi)價(jia)位(wei)(wei)并結(jie)合企(qi)業(ye)經濟(ji)效益、發展戰略(lve)(lve)、薪(xin)(xin)酬(chou)策(ce)略(lve)(lve)，通過集體協(xie)商等形式合理(li)確(que)定不(bu)同崗(gang)(gang)(gang)位(wei)(wei)的工(gong)(gong)資(zi)水平。國有企(qi)業(ye)應(ying)當全面提高(gao)(gao)高(gao)(gao)層(ceng)次(ci)領軍人(ren)才(cai)待遇(yu)，推行年(nian)薪(xin)(xin)制、項(xiang)目工(gong)(gong)資(zi)、技能津貼等靈(ling)活(huo)高(gao)(gao)效的人(ren)才(cai)薪(xin)(xin)酬(chou)制度，工(gong)(gong)資(zi)分(fen)配(pei)突出向(xiang)生產(chan)一線崗(gang)(gang)(gang)位(wei)(wei)和(he)高(gao)(gao)層(ceng)次(ci)人(ren)才(cai)傾(qing)斜，提高(gao)(gao)關(guan)鍵崗(gang)(gang)(gang)位(wei)(wei)、關(guan)鍵人(ren)才(cai)的薪(xin)(xin)酬(chou)市場競爭力(li)(li)，確(que)保能夠有效吸引、激勵和(he)留住人(ren)才(cai)。企(qi)業(ye)非核(he)心崗(gang)(gang)(gang)位(wei)(wei)的工(gong)(gong)資(zi)應(ying)逐步(bu)與勞動(dong)力(li)(li)市場價(jia)位(wei)(wei)接(jie)軌。

3.強化人工(gong)(gong)成本調(diao)控(kong)管(guan)(guan)理。國有企(qi)(qi)業應(ying)逐步健全以工(gong)(gong)資總額管(guan)(guan)理為核心的人工(gong)(gong)成本調(diao)控(kong)管(guan)(guan)理體系，嚴(yan)格控(kong)制人工(gong)(gong)成本不(bu)(bu)合(he)理增(zeng)(zeng)長。國有企(qi)(qi)業應(ying)當根據國家有關規(gui)定(ding)(ding)，結合(he)自身(shen)實際，統籌規(gui)范(fan)所屬企(qi)(qi)業福利保障制度，加強福利項(xiang)(xiang)(xiang)目和費用管(guan)(guan)理。基本社會保險(xian)(xian)、住(zhu)房公積金(jin)、企(qi)(qi)業年金(jin)、補充醫(yi)療保險(xian)(xian)、福利費等國家和省有明(ming)確規(gui)定(ding)(ding)的，要嚴(yan)格執行相關規(gui)定(ding)(ding)，不(bu)(bu)得超標準(zhun)列支。經濟效(xiao)益下(xia)降的，福利性項(xiang)(xiang)(xiang)目不(bu)(bu)得增(zeng)(zeng)加、水(shui)平不(bu)(bu)得增(zeng)(zeng)長；出(chu)現虧(kui)損的，原(yuan)則(ze)上應(ying)當縮減福利性項(xiang)(xiang)(xiang)目或降低水(shui)平。

（三）規范企業工(gong)(gong)資(zi)列支渠道(dao)。國有企業應調整優化工(gong)(gong)資(zi)收(shou)(shou)入(ru)分配結構，逐步實現職工(gong)(gong)收(shou)(shou)入(ru)工(gong)(gong)資(zi)化、工(gong)(gong)資(zi)貨幣化、發放透明(ming)化。嚴(yan)格(ge)清理(li)規范工(gong)(gong)資(zi)外(wai)收(shou)(shou)入(ru)，將所有工(gong)(gong)資(zi)性收(shou)(shou)入(ru)一律納入(ru)工(gong)(gong)資(zi)總額管(guan)理(li)，不得在(zai)工(gong)(gong)資(zi)總額之外(wai)以其(qi)他方式列支任何工(gong)(gong)資(zi)性支出(chu)。

四、健全工資分配監管體制機制

（一）加強和(he)改(gai)進(jin)政府對(dui)(dui)國(guo)(guo)有(you)企(qi)(qi)業(ye)工(gong)(gong)(gong)(gong)資(zi)(zi)(zi)分配的宏(hong)觀指導(dao)調控(kong)。各級(ji)人(ren)力資(zi)(zi)(zi)源社會(hui)保障部(bu)門負責對(dui)(dui)同級(ji)國(guo)(guo)有(you)企(qi)(qi)業(ye)工(gong)(gong)(gong)(gong)資(zi)(zi)(zi)分配進(jin)行宏(hong)觀指導(dao)和(he)調控(kong)，改(gai)進(jin)和(he)加強事前引(yin)導(dao)和(he)事后監督。根據職責分工(gong)(gong)(gong)(gong)，負責建立企(qi)(qi)業(ye)薪酬調查和(he)信息(xi)發(fa)布(bu)(bu)制度(du)，定期發(fa)布(bu)(bu)不同職業(ye)的勞動力市場工(gong)(gong)(gong)(gong)資(zi)(zi)(zi)價位和(he)行業(ye)人(ren)工(gong)(gong)(gong)(gong)成本信息(xi)；會(hui)同財政、國(guo)(guo)有(you)資(zi)(zi)(zi)產監管等部(bu)門完善工(gong)(gong)(gong)(gong)資(zi)(zi)(zi)指導(dao)線(xian)制度(du)，定期制定并提請政府發(fa)布(bu)(bu)企(qi)(qi)業(ye)工(gong)(gong)(gong)(gong)資(zi)(zi)(zi)指導(dao)線(xian)、非競(jing)爭類國(guo)(guo)有(you)企(qi)(qi)業(ye)職工(gong)(gong)(gong)(gong)平(ping)均工(gong)(gong)(gong)(gong)資(zi)(zi)(zi)調控(kong)水平(ping)和(he)工(gong)(gong)(gong)(gong)資(zi)(zi)(zi)增長調控(kong)目標。

（二）落實(shi)履行(xing)出資(zi)人(ren)(ren)職(zhi)(zhi)責(ze)機(ji)構(gou)的(de)國有(you)企(qi)業(ye)工資(zi)分(fen)配監管(guan)職(zhi)(zhi)責(ze)。履行(xing)出資(zi)人(ren)(ren)職(zhi)(zhi)責(ze)機(ji)構(gou)負(fu)責(ze)制(zhi)(zhi)定監管(guan)企(qi)業(ye)改革工資(zi)決定機(ji)制(zhi)(zhi)實(shi)施(shi)辦法，做好(hao)所監管(guan)企(qi)業(ye)工資(zi)總額(e)預算方案的(de)備案或核準工作，加強(qiang)對所監管(guan)企(qi)業(ye)工資(zi)總額(e)預算執行(xing)情(qing)況(kuang)的(de)動態監控和執行(xing)結果的(de)清算，并按(an)年度將(jiang)所監管(guan)企(qi)業(ye)工資(zi)總額(e)預算執行(xing)情(qing)況(kuang)報(bao)(bao)(bao)同(tong)級(ji)人(ren)(ren)力(li)資(zi)源社會(hui)保障(zhang)部門，由(you)人(ren)(ren)力(li)資(zi)源社會(hui)保障(zhang)部門匯總報(bao)(bao)(bao)同(tong)級(ji)人(ren)(ren)民(min)政(zheng)府(fu)(fu)。同(tong)時(shi)，履行(xing)出資(zi)人(ren)(ren)職(zhi)(zhi)責(ze)機(ji)構(gou)可按(an)規定將(jiang)有(you)關情(qing)況(kuang)直(zhi)接報(bao)(bao)(bao)告同(tong)級(ji)人(ren)(ren)民(min)政(zheng)府(fu)(fu)。

（三）完善國有(you)企(qi)(qi)業工(gong)(gong)資分配(pei)內(nei)部監(jian)督機制。國有(you)企(qi)(qi)業董事(shi)會應(ying)依(yi)照法定(ding)(ding)程序決(jue)定(ding)(ding)工(gong)(gong)資分配(pei)事(shi)項，加強對工(gong)(gong)資分配(pei)決(jue)議(yi)執行情況的監(jian)督。落實企(qi)(qi)業監(jian)事(shi)會對工(gong)(gong)資分配(pei)的監(jian)督責(ze)任。將(jiang)企(qi)(qi)業職工(gong)(gong)工(gong)(gong)資收入分配(pei)情況作為廠務(wu)公開的重要內(nei)容，定(ding)(ding)期向(xiang)職工(gong)(gong)公開，接(jie)受職工(gong)(gong)監(jian)督。

（四）建立國(guo)有企業(ye)(ye)工(gong)(gong)(gong)資分配信(xin)息(xi)公(gong)開制度。履行出資人職(zhi)責機構、國(guo)有企業(ye)(ye)每年定期將企業(ye)(ye)工(gong)(gong)(gong)資總額和職(zhi)工(gong)(gong)(gong)平(ping)均工(gong)(gong)(gong)資水平(ping)等(deng)信(xin)息(xi)通過(guo)履行出資人職(zhi)責機構和國(guo)有企業(ye)(ye)官(guan)方網站等(deng)渠道向(xiang)社(she)會公(gong)布，接(jie)受社(she)會公(gong)眾監督。

（五）健全(quan)國(guo)有(you)企(qi)業(ye)工資(zi)內(nei)外收入監(jian)督(du)(du)(du)檢查制(zhi)度。人(ren)力(li)資(zi)源(yuan)社會(hui)保(bao)障部門(men)會(hui)同財政、國(guo)有(you)資(zi)產監(jian)管等部門(men)，定(ding)期(qi)對國(guo)有(you)企(qi)業(ye)執行工資(zi)收入分配政策(ce)情況進(jin)行監(jian)督(du)(du)(du)檢查，及時查處違規(gui)發放工資(zi)、濫(lan)發工資(zi)外收入等行為。加強與出資(zi)人(ren)監(jian)管機(ji)構和審計、稅務、紀檢監(jian)察、巡視等監(jian)督(du)(du)(du)力(li)量的協同，建立工作(zuo)會(hui)商和信息共享機(ji)制(zhi)，提高監(jian)督(du)(du)(du)效能，形(xing)成監(jian)管合力(li)。

國有企(qi)業(ye)應(ying)當依法(fa)依規(gui)合理確定年(nian)度工(gong)(gong)資總(zong)(zong)額(e)，不得(de)違反規(gui)定超提(ti)、超發(fa)工(gong)(gong)資總(zong)(zong)額(e)。對企(qi)業(ye)存在超提(ti)、超發(fa)工(gong)(gong)資總(zong)(zong)額(e)及其他(ta)違規(gui)行(xing)為的，應(ying)當扣(kou)回違規(gui)發(fa)放的工(gong)(gong)資總(zong)(zong)額(e)，并視(shi)違規(gui)情形對企(qi)業(ye)負責(ze)人和(he)相關(guan)責(ze)任(ren)人員依照有關(guan)規(gui)定給予經濟處罰和(he)紀律處分；構成犯罪的，由司法(fa)機(ji)關(guan)依法(fa)追究刑事責(ze)任(ren)。

五、做好組織實施工作

各(ge)(ge)市、各(ge)(ge)有(you)(you)關部(bu)門(men)(men)要(yao)切(qie)實(shi)(shi)(shi)加強對改(gai)革(ge)(ge)國有(you)(you)企業(ye)工資(zi)(zi)(zi)決定(ding)(ding)機(ji)制(zhi)工作的領導，細(xi)化目(mu)標任(ren)務，明確(que)責任(ren)分(fen)工，強化督促檢查，及(ji)時研究解(jie)決改(gai)革(ge)(ge)中出現的問(wen)題，推動改(gai)革(ge)(ge)順利進(jin)行。各(ge)(ge)市、縣（市、區）可以結合(he)(he)當(dang)地實(shi)(shi)(shi)際研究制(zhi)定(ding)(ding)改(gai)革(ge)(ge)國有(you)(you)企業(ye)工資(zi)(zi)(zi)決定(ding)(ding)機(ji)制(zhi)實(shi)(shi)(shi)施(shi)(shi)辦法，也可按(an)照本實(shi)(shi)(shi)施(shi)(shi)意見，認真抓好貫(guan)徹落實(shi)(shi)(shi)。各(ge)(ge)級(ji)履(lv)行出資(zi)(zi)(zi)人職責機(ji)構(gou)要(yao)抓緊制(zhi)定(ding)(ding)所監(jian)(jian)管企業(ye)的具體改(gai)革(ge)(ge)實(shi)(shi)(shi)施(shi)(shi)辦法，由同(tong)級(ji)人力資(zi)(zi)(zi)源社(she)會(hui)(hui)保(bao)(bao)障(zhang)部(bu)門(men)(men)會(hui)(hui)同(tong)財政部(bu)門(men)(men)審核(he)后實(shi)(shi)(shi)施(shi)(shi)。各(ge)(ge)級(ji)人力資(zi)(zi)(zi)源社(she)會(hui)(hui)保(bao)(bao)障(zhang)、財政、國有(you)(you)資(zi)(zi)(zi)產(chan)監(jian)(jian)管等部(bu)門(men)(men)和工會(hui)(hui)要(yao)各(ge)(ge)司其職，密(mi)切(qie)配合(he)(he)，共同(tong)做(zuo)好改(gai)革(ge)(ge)工作，形(xing)成推進(jin)改(gai)革(ge)(ge)的合(he)(he)力。國有(you)(you)企業(ye)要(yao)自覺樹(shu)立(li)大局觀(guan)念(nian)，認真執行國家有(you)(you)關改(gai)革(ge)(ge)規定(ding)(ding)，確(que)保(bao)(bao)改(gai)革(ge)(ge)政策得到落實(shi)(shi)(shi)。要(yao)加強輿(yu)論(lun)宣傳和政策解(jie)讀，引導全社(she)會(hui)(hui)正(zheng)確(que)理解(jie)和支持改(gai)革(ge)(ge)，營(ying)造良好社(she)會(hui)(hui)環(huan)境。

本實(shi)(shi)施意見適用于我省各級政府出資(zi)的國有(you)獨資(zi)企業和國有(you)控(kong)股企業。有(you)關部門或機構作為實(shi)(shi)際控(kong)制人(ren)的企業，參(can)照(zhao)本實(shi)(shi)施意見執行。

本實(shi)施(shi)意見自(zi)2019年1月1日起實(shi)施(shi)，有(you)效期至2023年12月31日。我省現行(xing)國有(you)企(qi)業工資管理(li)規定(ding)，凡與(yu)本實(shi)施(shi)意見不(bu)一致的，按本實(shi)施(shi)意見執行(xing)。