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12月29日，山(shan)東(dong)省政府發布《關于改(gai)革國有企業工資決定(ding)機制(zhi)的實施(shi)意見》。全文如下：

為(wei)貫徹落實(shi)《國(guo)(guo)務(wu)院關于改革國(guo)(guo)有(you)企(qi)業工資決定機(ji)制的意(yi)見》（國(guo)(guo)發〔2018〕16號），結(jie)合(he)我(wo)省(sheng)實(shi)際，制定以(yi)下實(shi)施意(yi)見。

一、改革工資總額決定機制

（一）改革工(gong)(gong)資(zi)總額確(que)(que)(que)定(ding)辦法。進一步確(que)(que)(que)立國(guo)有(you)企(qi)(qi)(qi)業(ye)的(de)市場主(zhu)體地(di)位，發揮企(qi)(qi)(qi)業(ye)黨委(wei)（黨組）領導作用，依法落實董事會的(de)工(gong)(gong)資(zi)分配管理(li)權。國(guo)有(you)企(qi)(qi)(qi)業(ye)按照國(guo)家工(gong)(gong)資(zi)收入(ru)分配宏觀政策要求，根據企(qi)(qi)(qi)業(ye)發展戰略和(he)薪酬(chou)策略、年度(du)(du)(du)生(sheng)產經營目標(biao)和(he)經濟效益，綜(zong)合考慮勞(lao)動生(sheng)產率(lv)和(he)人(ren)工(gong)(gong)成本(ben)投入(ru)產出(chu)率(lv)、職工(gong)(gong)工(gong)(gong)資(zi)水平市場對(dui)標(biao)等情況(kuang)，結合政府(fu)發布的(de)年度(du)(du)(du)企(qi)(qi)(qi)業(ye)工(gong)(gong)資(zi)指導線，合理(li)確(que)(que)(que)定(ding)年度(du)(du)(du)工(gong)(gong)資(zi)總額。充分參與市場競爭、盈利水平高、法人(ren)治理(li)結構完善、內部管理(li)規(gui)范的(de)國(guo)有(you)企(qi)(qi)(qi)業(ye)，可以自主(zhu)確(que)(que)(que)定(ding)年度(du)(du)(du)工(gong)(gong)資(zi)總額。

（二(er)）完善工(gong)(gong)資(zi)效益(yi)聯(lian)動(dong)機制。建立(li)健全與(yu)勞動(dong)力(li)市(shi)場(chang)基本適應、與(yu)國有企業(ye)經濟效益(yi)和勞動(dong)生(sheng)產率掛鉤的工(gong)(gong)資(zi)聯(lian)動(dong)機制，實(shi)現工(gong)(gong)資(zi)效益(yi)同(tong)向聯(lian)動(dong)，職工(gong)(gong)工(gong)(gong)資(zi)能增能減。

1.健全工(gong)資(zi)效益同向聯動(dong)機制(zhi)。國有企業經濟效益增(zeng)(zeng)長的(de)，當(dang)年工(gong)資(zi)總(zong)額適度增(zeng)(zeng)長；國有企業經濟效益下降的(de)，除受政策調整等非(fei)經營性因(yin)素影響(xiang)外(wai)，當(dang)年工(gong)資(zi)總(zong)額原則上相(xiang)應下降。

2.明(ming)確企(qi)業(ye)工(gong)資(zi)總額增(zeng)(zeng)減限(xian)制(zhi)。國(guo)有企(qi)業(ye)經(jing)(jing)濟效(xiao)(xiao)益(yi)增(zeng)(zeng)長(chang)的，當(dang)年工(gong)資(zi)總額增(zeng)(zeng)長(chang)幅(fu)度(du)不(bu)得超(chao)過經(jing)(jing)濟效(xiao)(xiao)益(yi)增(zeng)(zeng)長(chang)幅(fu)度(du)；國(guo)有企(qi)業(ye)經(jing)(jing)濟效(xiao)(xiao)益(yi)下(xia)降(jiang)的，當(dang)年工(gong)資(zi)總額下(xia)降(jiang)幅(fu)度(du)不(bu)得超(chao)過經(jing)(jing)濟效(xiao)(xiao)益(yi)下(xia)降(jiang)幅(fu)度(du)。

國有(you)企業工(gong)(gong)(gong)資分配要做到(dao)既有(you)激(ji)勵又有(you)約束、既講效率又講公平(ping)。依據政府發布的企業工(gong)(gong)(gong)資指導線確定工(gong)(gong)(gong)資總額(e)(e)，工(gong)(gong)(gong)資總額(e)(e)年增幅原則上(shang)不(bu)得(de)(de)超過30%，工(gong)(gong)(gong)資總額(e)(e)年降幅原則上(shang)不(bu)得(de)(de)超過20%，職工(gong)(gong)(gong)工(gong)(gong)(gong)資固定部(bu)分原則上(shang)只增不(bu)減。

企業(ye)未實現(xian)國有資(zi)(zi)產保值(zhi)增值(zhi)的，工資(zi)(zi)總(zong)額(e)不(bu)得增長，或者適(shi)度下降。

3.合理(li)調控工(gong)(gong)資(zi)(zi)總額(e)增(zeng)(zeng)(zeng)減幅度。國(guo)(guo)有企業(ye)經濟(ji)效(xiao)益(yi)增(zeng)(zeng)(zeng)長，但當(dang)年(nian)勞(lao)動生產率(lv)未提高、上(shang)年(nian)人工(gong)(gong)成本投(tou)入(ru)產出率(lv)低于行業(ye)平(ping)均(jun)水(shui)平(ping)或者上(shang)年(nian)職(zhi)(zhi)工(gong)(gong)平(ping)均(jun)工(gong)(gong)資(zi)(zi)達到(dao)全國(guo)(guo)城(cheng)鎮(zhen)(zhen)單位(wei)(wei)就業(ye)人員平(ping)均(jun)工(gong)(gong)資(zi)(zi)3倍的(de)，當(dang)年(nian)工(gong)(gong)資(zi)(zi)總額(e)應(ying)適當(dang)少增(zeng)(zeng)(zeng)；主業(ye)處(chu)于非充分競爭行業(ye)和領域的(de)企業(ye)，上(shang)年(nian)職(zhi)(zhi)工(gong)(gong)平(ping)均(jun)工(gong)(gong)資(zi)(zi)達到(dao)全國(guo)(guo)城(cheng)鎮(zhen)(zhen)單位(wei)(wei)就業(ye)人員平(ping)均(jun)工(gong)(gong)資(zi)(zi)2倍的(de)，當(dang)年(nian)工(gong)(gong)資(zi)(zi)總額(e)應(ying)適當(dang)少增(zeng)(zeng)(zeng)，且職(zhi)(zhi)工(gong)(gong)平(ping)均(jun)工(gong)(gong)資(zi)(zi)增(zeng)(zeng)(zeng)長幅度不得超過政府發布的(de)企業(ye)工(gong)(gong)資(zi)(zi)指導(dao)線基準線。

國(guo)有企業經濟效益下(xia)降(jiang)，但當(dang)年(nian)勞動生(sheng)產(chan)率未下(xia)降(jiang)、上年(nian)人工(gong)(gong)成本投入產(chan)出率明顯優于行業平均(jun)(jun)水平或者上年(nian)職工(gong)(gong)平均(jun)(jun)工(gong)(gong)資(zi)低于全國(guo)城鎮(zhen)單位就業人員平均(jun)(jun)工(gong)(gong)資(zi)80%的，當(dang)年(nian)工(gong)(gong)資(zi)總額可適當(dang)少降(jiang)。

國有企業(ye)按照工(gong)資(zi)效益聯(lian)動機制確定工(gong)資(zi)總(zong)額(e)，原則上增人(ren)(ren)不增工(gong)資(zi)總(zong)額(e)、減人(ren)(ren)不減工(gong)資(zi)總(zong)額(e)，但發(fa)生兼(jian)并重(zhong)組、新設企業(ye)或機構(gou)、規(gui)模性(xing)增減人(ren)(ren)員(yuan)等(deng)情況(kuang)的，可以合理增加或者減少工(gong)資(zi)總(zong)額(e)。

（三）分類(lei)確定工資(zi)效(xiao)益(yi)聯動指(zhi)標(biao)。根據(ju)企業功能性質定位、行業特(te)點，科學設置(zhi)聯動指(zhi)標(biao)。工資(zi)效(xiao)益(yi)聯動指(zhi)標(biao)原則上為1至2個，最多不超過4個。

1.商業一類(lei)國有企業主要選(xuan)取利潤(run)(run)總額（或凈利潤(run)(run)）、經濟增加值、凈資產收益率等(deng)指標(biao)。

2.商業二類(lei)國(guo)有企業主(zhu)要選取利潤(run)總額(e)、國(guo)有資本保值(zhi)增值(zhi)率、營業收入、任務完成率等指標。

3.公益類國有企業主(zhu)(zhu)要(yao)選取營(ying)業收(shou)入或(huo)主(zhu)(zhu)營(ying)業務(wu)收(shou)入、利潤總(zong)額等指標。

4.金融類國(guo)有企業主要選(xuan)取凈利潤（或利潤總額）、營業收入、不良貸款率、案(an)件風險率等指標。

5.文化(hua)類國有企業應(ying)同(tong)時選(xuan)取社(she)會(hui)效(xiao)益和經(jing)濟效(xiao)益指(zhi)標。社(she)會(hui)效(xiao)益指(zhi)標主要選(xuan)取政治導(dao)向、文化(hua)創作生產和服務、受(shou)眾反映、社(she)會(hui)影響等(deng)指(zhi)標；經(jing)濟效(xiao)益指(zhi)標主要選(xuan)取營業收入、利(li)潤總額、國有資(zi)本保值(zhi)增值(zhi)率(lv)等(deng)指(zhi)標。

勞(lao)動生產率(lv)指(zhi)標(biao)一(yi)般以人均(jun)利潤、人均(jun)增(zeng)加(jia)值為主(zhu)，根據企業實際情(qing)況，可選(xuan)取(qu)人均(jun)營業收入(ru)(ru)、人均(jun)工(gong)作量(liang)等指(zhi)標(biao)；人工(gong)成本(ben)投入(ru)(ru)產出率(lv)指(zhi)標(biao)主(zhu)要選(xuan)取(qu)人事費用率(lv)、人工(gong)成本(ben)利潤率(lv)指(zhi)標(biao)。

對(dui)缺少行業(ye)對(dui)標主體的(de)，應選取同功能(neng)性質企業(ye)或具有較強可比性的(de)競爭類行業(ye)對(dui)標。

二、改革工資總額管理方式

（一）全面(mian)實行(xing)工(gong)資(zi)(zi)總(zong)額(e)預(yu)算管(guan)(guan)理(li)。國有企業全面(mian)實行(xing)工(gong)資(zi)(zi)總(zong)額(e)預(yu)算管(guan)(guan)理(li)，工(gong)資(zi)(zi)總(zong)額(e)預(yu)算方(fang)案(an)由國有企業根據工(gong)資(zi)(zi)收入分配政(zheng)策和企業實際自主(zhu)編(bian)制(zhi)，按(an)規定履(lv)行(xing)內部決策程(cheng)序后，履(lv)行(xing)出資(zi)(zi)人職責(ze)機構對(dui)所監管(guan)(guan)企業工(gong)資(zi)(zi)總(zong)額(e)實行(xing)備(bei)案(an)制(zhi)或核準制(zhi)管(guan)(guan)理(li)。

（二）規范工資(zi)(zi)(zi)總額預(yu)算(suan)方案的編制(zhi)范圍(wei)和程序。國(guo)有(you)企業年度(du)工資(zi)(zi)(zi)總額預(yu)算(suan)方案編制(zhi)范圍(wei)，原則上(shang)與上(shang)年度(du)財務決算(suan)合并報表范圍(wei)一致。企業應當按照“自下(xia)而(er)上(shang)、上(shang)下(xia)結(jie)合、分級(ji)編制(zhi)、逐(zhu)級(ji)匯總”的程序，依據(ju)企業國(guo)有(you)資(zi)(zi)(zi)產產權隸屬關系，以企業法(fa)人為單位(wei)，層(ceng)層(ceng)組織做好工資(zi)(zi)(zi)總額預(yu)算(suan)方案編制(zhi)工作。

（三）完善工(gong)資總額預算監(jian)(jian)管方(fang)式。根據國有(you)企業功能性(xing)質定位、行業特點和法(fa)人(ren)治理(li)結構完善程度，結合工(gong)資分配管理(li)規范情況，實(shi)行工(gong)資總額分類監(jian)(jian)管。

1.對(dui)商業(ye)一類國有(you)企業(ye)，工資總(zong)額預算原則(ze)上實行備案制(zhi)。其(qi)(qi)中(zhong)，未建立規范(fan)董(dong)事會、法人治理結(jie)構不完善、內控機(ji)制(zhi)不健全的企業(ye)，經履行出資人職責機(ji)構認定，其(qi)(qi)工資總(zong)額預算應(ying)當實行核準(zhun)制(zhi)。

2.對其他國有企(qi)業，工(gong)資(zi)總額(e)預算原則上(shang)實(shi)行(xing)(xing)核準制(zhi)(zhi)。其中(zhong)，已建立規范董事會、法人(ren)(ren)治理(li)結(jie)構(gou)完善、內控(kong)機制(zhi)(zhi)健(jian)全(quan)的(de)企(qi)業，經履行(xing)(xing)出資(zi)人(ren)(ren)職責機構(gou)同意(yi)，其工(gong)資(zi)總額(e)預算可(ke)以實(shi)行(xing)(xing)備案制(zhi)(zhi)。

3.實(shi)行(xing)備(bei)(bei)案(an)制(zhi)(zhi)管(guan)(guan)理的企(qi)業(ye)，如果出(chu)現工(gong)資總額管(guan)(guan)理不規(gui)范或(huo)者工(gong)資分配存在重(zhong)大違規(gui)行(xing)為(wei)(wei)(wei)，履(lv)行(xing)出(chu)資人職(zhi)責(ze)機構(gou)(gou)可(ke)將(jiang)其工(gong)資總額預(yu)算調整為(wei)(wei)(wei)核準制(zhi)(zhi)管(guan)(guan)理。實(shi)行(xing)核準制(zhi)(zhi)管(guan)(guan)理的企(qi)業(ye)，如果近三年工(gong)資總額管(guan)(guan)理規(gui)范、未發生工(gong)資分配重(zhong)大違規(gui)行(xing)為(wei)(wei)(wei)，履(lv)行(xing)出(chu)資人職(zhi)責(ze)機構(gou)(gou)可(ke)將(jiang)其工(gong)資總額預(yu)算調整為(wei)(wei)(wei)備(bei)(bei)案(an)制(zhi)(zhi)管(guan)(guan)理。

（四）合理確(que)定工(gong)(gong)(gong)(gong)資(zi)(zi)(zi)總(zong)(zong)額(e)預(yu)算(suan)(suan)基(ji)數(shu)(shu)。國有企業工(gong)(gong)(gong)(gong)資(zi)(zi)(zi)總(zong)(zong)額(e)預(yu)算(suan)(suan)以(yi)履行(xing)(xing)出資(zi)(zi)(zi)人(ren)(ren)職(zhi)責(ze)機(ji)構審(shen)核(he)(he)清算(suan)(suan)的(de)上年(nian)(nian)度工(gong)(gong)(gong)(gong)資(zi)(zi)(zi)總(zong)(zong)額(e)為(wei)基(ji)數(shu)(shu)。履行(xing)(xing)出資(zi)(zi)(zi)人(ren)(ren)職(zhi)責(ze)機(ji)構未審(shen)核(he)(he)清算(suan)(suan)的(de)，原則上以(yi)上年(nian)(nian)度實(shi)發工(gong)(gong)(gong)(gong)資(zi)(zi)(zi)總(zong)(zong)額(e)為(wei)基(ji)數(shu)(shu)；上年(nian)(nian)度實(shi)發工(gong)(gong)(gong)(gong)資(zi)(zi)(zi)總(zong)(zong)額(e)低(di)于前(qian)(qian)三年(nian)(nian)平(ping)(ping)均(jun)數(shu)(shu)的(de)，可(ke)(ke)以(yi)前(qian)(qian)三年(nian)(nian)工(gong)(gong)(gong)(gong)資(zi)(zi)(zi)總(zong)(zong)額(e)平(ping)(ping)均(jun)數(shu)(shu)為(wei)基(ji)數(shu)(shu)。經濟效(xiao)益和勞動生產率明顯高于行(xing)(xing)業平(ping)(ping)均(jun)水平(ping)(ping)，職(zhi)工(gong)(gong)(gong)(gong)工(gong)(gong)(gong)(gong)資(zi)(zi)(zi)水平(ping)(ping)低(di)于全國城鎮單(dan)位就業人(ren)(ren)員平(ping)(ping)均(jun)工(gong)(gong)(gong)(gong)資(zi)(zi)(zi)60%的(de)，工(gong)(gong)(gong)(gong)資(zi)(zi)(zi)總(zong)(zong)額(e)預(yu)算(suan)(suan)基(ji)數(shu)(shu)可(ke)(ke)以(yi)適當調整(zheng)。新組建的(de)國有企業，可(ke)(ke)以(yi)按照同級(ji)同類國有企業職(zhi)工(gong)(gong)(gong)(gong)平(ping)(ping)均(jun)工(gong)(gong)(gong)(gong)資(zi)(zi)(zi)和實(shi)有職(zhi)工(gong)(gong)(gong)(gong)人(ren)(ren)數(shu)(shu)合理確(que)定工(gong)(gong)(gong)(gong)資(zi)(zi)(zi)總(zong)(zong)額(e)預(yu)算(suan)(suan)基(ji)數(shu)(shu)。

（五(wu)）合理確(que)定(ding)工(gong)(gong)資(zi)(zi)總(zong)額預算(suan)(suan)周(zhou)(zhou)期(qi)(qi)。國有企(qi)(qi)業(ye)工(gong)(gong)資(zi)(zi)總(zong)額預算(suan)(suan)一般(ban)按(an)年(nian)(nian)度(du)(du)進(jin)行管(guan)(guan)理。對行業(ye)周(zhou)(zhou)期(qi)(qi)性(xing)特征明顯、經(jing)濟效益年(nian)(nian)度(du)(du)間波(bo)動較大的(de)或存在其(qi)他(ta)特殊(shu)情況(kuang)的(de)國有企(qi)(qi)業(ye)，工(gong)(gong)資(zi)(zi)總(zong)額預算(suan)(suan)可(ke)探索按(an)周(zhou)(zhou)期(qi)(qi)進(jin)行管(guan)(guan)理，周(zhou)(zhou)期(qi)(qi)最長(chang)不超過(guo)三年(nian)(nian)，周(zhou)(zhou)期(qi)(qi)內(nei)的(de)工(gong)(gong)資(zi)(zi)總(zong)額增(zeng)(zeng)幅不超過(guo)同期(qi)(qi)經(jing)濟效益增(zeng)(zeng)幅。國有企(qi)(qi)業(ye)培養、引進(jin)高層次人才(cai)，其(qi)工(gong)(gong)資(zi)(zi)納(na)入企(qi)(qi)業(ye)工(gong)(gong)資(zi)(zi)總(zong)額，短期(qi)(qi)難以(yi)獲(huo)得效益的(de)，可(ke)以(yi)探索單獨實(shi)行周(zhou)(zhou)期(qi)(qi)制(zhi)管(guan)(guan)理。

（六(liu)）強化工資總(zong)額(e)預(yu)算執行。國(guo)有企業應嚴格執行經備案或核準的(de)工資總(zong)額(e)預(yu)算方案。執行過程中，因(yin)企業外(wai)部環境或自身生產經營(ying)等(deng)編制預(yu)算時所依據的(de)情況發生重大變化，需(xu)要調(diao)整工資總(zong)額(e)預(yu)算方案的(de)，應按規定程序(xu)進行調(diao)整。

履行(xing)出(chu)資人職(zhi)責機(ji)構(gou)應加強對企業(ye)執(zhi)行(xing)工資總(zong)額預算情況(kuang)的動(dong)態(tai)監控和指導，并對預算執(zhi)行(xing)結果進(jin)行(xing)清(qing)算。

三、完善企業內部工資分配制度

（一）完善企業(ye)內(nei)部(bu)工資(zi)總額管理制度(du)。國(guo)有企業(ye)在經備案或核準的工資(zi)總額預算內(nei)，依(yi)法依(yi)規自主決定內(nei)部(bu)工資(zi)分(fen)配(pei)。

1.國有企業(ye)應建立健(jian)全(quan)內(nei)部工(gong)資總額管理辦(ban)法。根據所(suo)屬企業(ye)功能性(xing)質定位、行(xing)業(ye)特(te)點(dian)和(he)生(sheng)產經營(ying)等情(qing)況，指(zhi)導(dao)所(suo)屬企業(ye)科學(xue)編制工(gong)資總額預(yu)算(suan)方案，逐級落實預(yu)算(suan)執行(xing)責任，建立預(yu)算(suan)執行(xing)情(qing)況動態(tai)監控(kong)機制，確保實現工(gong)資總額預(yu)算(suan)目(mu)標。

2.企業集團應合理確(que)定總部工(gong)資(zi)總額預算。總部職(zhi)工(gong)平均(jun)工(gong)資(zi)增(zeng)幅(fu)原則上應低于(yu)本企業全(quan)部職(zhi)工(gong)平均(jun)工(gong)資(zi)增(zeng)幅(fu)。其(qi)中(zhong)，集團總部屬于(yu)企業利潤中(zhong)心的(de)，集團總部職(zhi)工(gong)平均(jun)工(gong)資(zi)增(zeng)幅(fu)可適當調整。

（二）深化(hua)企業內部分配制度改革。國(guo)有(you)企業要統(tong)籌考慮以具有(you)競爭力的薪(xin)酬水平(ping)吸(xi)引(yin)和留住人才、提高勞動生產率(lv)、提升員工滿(man)意度、控制人工成本等(deng)因(yin)素，科學制定與企業發展戰略(lve)相適應的薪(xin)酬策略(lve)。

1.完(wan)善(shan)全員績(ji)效考核(he)制(zhi)度(du)。國有企業(ye)(ye)應建(jian)立(li)健全全員績(ji)效考核(he)制(zhi)度(du)，使職工(gong)工(gong)資(zi)(zi)收(shou)入與其工(gong)作業(ye)(ye)績(ji)和實際貢獻緊密掛鉤，合理拉開工(gong)資(zi)(zi)分(fen)(fen)配(pei)(pei)差距，調整不合理過(guo)高收(shou)入，切實做到考核(he)科學(xue)合理、分(fen)(fen)配(pei)(pei)公平公正(zheng)、工(gong)資(zi)(zi)能(neng)增(zeng)能(neng)減、員工(gong)能(neng)進能(neng)出。堅持按勞分(fen)(fen)配(pei)(pei)為(wei)主體(ti)，統籌處理好(hao)勞動、資(zi)(zi)本、管理、技術等生產要素參(can)與分(fen)(fen)配(pei)(pei)的關系(xi)，鼓(gu)勵企業(ye)(ye)依據(ju)有關規定實行中長期(qi)激勵，逐(zhu)步完(wan)善(shan)按要素分(fen)(fen)配(pei)(pei)的體(ti)制(zhi)機制(zhi)。

2.合理(li)確(que)(que)定(ding)不(bu)同(tong)崗(gang)位工資(zi)水(shui)平。國有企(qi)業(ye)(ye)應(ying)在(zai)崗(gang)位評價(jia)(jia)的(de)(de)基礎上，建(jian)立健全(quan)以崗(gang)位工資(zi)為主的(de)(de)基本工資(zi)制(zhi)度，以崗(gang)位價(jia)(jia)值為依據，以業(ye)(ye)績為導向，參(can)照勞動力(li)市場工資(zi)價(jia)(jia)位并結(jie)合企(qi)業(ye)(ye)經(jing)濟效益、發展戰(zhan)略、薪(xin)(xin)酬(chou)策略，通過集體協(xie)商等形式合理(li)確(que)(que)定(ding)不(bu)同(tong)崗(gang)位的(de)(de)工資(zi)水(shui)平。國有企(qi)業(ye)(ye)應(ying)當全(quan)面(mian)提高(gao)高(gao)層(ceng)次領(ling)軍(jun)人(ren)才待遇，推行年薪(xin)(xin)制(zhi)、項目工資(zi)、技能津貼等靈活高(gao)效的(de)(de)人(ren)才薪(xin)(xin)酬(chou)制(zhi)度，工資(zi)分配突出向生產一線崗(gang)位和高(gao)層(ceng)次人(ren)才傾斜，提高(gao)關鍵崗(gang)位、關鍵人(ren)才的(de)(de)薪(xin)(xin)酬(chou)市場競爭力(li)，確(que)(que)保能夠有效吸引、激(ji)勵和留(liu)住(zhu)人(ren)才。企(qi)業(ye)(ye)非核(he)心(xin)崗(gang)位的(de)(de)工資(zi)應(ying)逐步與勞動力(li)市場價(jia)(jia)位接軌。

3.強化人工成本調控(kong)管(guan)(guan)理(li)。國有企業應逐步健全以工資總額管(guan)(guan)理(li)為核心(xin)的(de)(de)人工成本調控(kong)管(guan)(guan)理(li)體(ti)系，嚴格控(kong)制人工成本不(bu)(bu)合理(li)增長。國有企業應當根(gen)據國家有關規(gui)定(ding)，結(jie)合自(zi)身實際，統籌規(gui)范所(suo)屬企業福(fu)利(li)保障制度，加(jia)(jia)強福(fu)利(li)項目和(he)費用管(guan)(guan)理(li)。基(ji)本社會保險(xian)(xian)、住房公積金、企業年金、補充醫療(liao)保險(xian)(xian)、福(fu)利(li)費等國家和(he)省有明確(que)規(gui)定(ding)的(de)(de)，要嚴格執行相關規(gui)定(ding)，不(bu)(bu)得超(chao)標準列支。經(jing)濟效(xiao)益(yi)下降的(de)(de)，福(fu)利(li)性(xing)項目不(bu)(bu)得增加(jia)(jia)、水(shui)平(ping)不(bu)(bu)得增長；出現虧損的(de)(de)，原則上應當縮減福(fu)利(li)性(xing)項目或(huo)降低(di)水(shui)平(ping)。

（三）規范(fan)企業工(gong)資(zi)列(lie)支(zhi)渠道。國有(you)企業應(ying)調整(zheng)優化(hua)(hua)工(gong)資(zi)收(shou)入(ru)(ru)(ru)分配結(jie)構，逐(zhu)步實現職工(gong)收(shou)入(ru)(ru)(ru)工(gong)資(zi)化(hua)(hua)、工(gong)資(zi)貨幣(bi)化(hua)(hua)、發放透(tou)明(ming)化(hua)(hua)。嚴格清(qing)理規范(fan)工(gong)資(zi)外(wai)收(shou)入(ru)(ru)(ru)，將所(suo)有(you)工(gong)資(zi)性收(shou)入(ru)(ru)(ru)一律(lv)納入(ru)(ru)(ru)工(gong)資(zi)總額管理，不(bu)得在工(gong)資(zi)總額之(zhi)外(wai)以其他方式列(lie)支(zhi)任何(he)工(gong)資(zi)性支(zhi)出。

四、健全工資分配監管體制機制

（一(yi)）加強和(he)改進(jin)政(zheng)府對國(guo)有企(qi)(qi)業(ye)(ye)工(gong)(gong)(gong)資(zi)(zi)(zi)分配的(de)宏觀指導(dao)調(diao)控(kong)(kong)。各級(ji)(ji)人力資(zi)(zi)(zi)源社會(hui)保(bao)障部(bu)門(men)負責對同(tong)級(ji)(ji)國(guo)有企(qi)(qi)業(ye)(ye)工(gong)(gong)(gong)資(zi)(zi)(zi)分配進(jin)行(xing)宏觀指導(dao)和(he)調(diao)控(kong)(kong)，改進(jin)和(he)加強事前引導(dao)和(he)事后監(jian)督。根據職責分工(gong)(gong)(gong)，負責建(jian)立(li)企(qi)(qi)業(ye)(ye)薪酬調(diao)查和(he)信息發布制(zhi)度，定期發布不同(tong)職業(ye)(ye)的(de)勞動力市場工(gong)(gong)(gong)資(zi)(zi)(zi)價位和(he)行(xing)業(ye)(ye)人工(gong)(gong)(gong)成本信息；會(hui)同(tong)財政(zheng)、國(guo)有資(zi)(zi)(zi)產監(jian)管等部(bu)門(men)完(wan)善工(gong)(gong)(gong)資(zi)(zi)(zi)指導(dao)線(xian)制(zhi)度，定期制(zhi)定并(bing)提請(qing)政(zheng)府發布企(qi)(qi)業(ye)(ye)工(gong)(gong)(gong)資(zi)(zi)(zi)指導(dao)線(xian)、非(fei)競(jing)爭類國(guo)有企(qi)(qi)業(ye)(ye)職工(gong)(gong)(gong)平均工(gong)(gong)(gong)資(zi)(zi)(zi)調(diao)控(kong)(kong)水平和(he)工(gong)(gong)(gong)資(zi)(zi)(zi)增長調(diao)控(kong)(kong)目(mu)標。

（二）落(luo)實(shi)履(lv)行(xing)出資(zi)人(ren)(ren)職責機構的(de)國有(you)企業工資(zi)分配監(jian)管(guan)職責。履(lv)行(xing)出資(zi)人(ren)(ren)職責機構負責制(zhi)(zhi)定監(jian)管(guan)企業改革工資(zi)決定機制(zhi)(zhi)實(shi)施(shi)辦法，做好所監(jian)管(guan)企業工資(zi)總額(e)預算方案的(de)備案或核準(zhun)工作，加(jia)強對(dui)所監(jian)管(guan)企業工資(zi)總額(e)預算執(zhi)(zhi)行(xing)情況(kuang)(kuang)的(de)動態監(jian)控和執(zhi)(zhi)行(xing)結果的(de)清算，并按(an)年度將所監(jian)管(guan)企業工資(zi)總額(e)預算執(zhi)(zhi)行(xing)情況(kuang)(kuang)報(bao)同級人(ren)(ren)力資(zi)源社會保障部門，由人(ren)(ren)力資(zi)源社會保障部門匯總報(bao)同級人(ren)(ren)民(min)政府。同時，履(lv)行(xing)出資(zi)人(ren)(ren)職責機構可(ke)按(an)規定將有(you)關情況(kuang)(kuang)直接報(bao)告同級人(ren)(ren)民(min)政府。

（三）完善(shan)國有企(qi)業(ye)工(gong)資(zi)分配(pei)(pei)內部監(jian)(jian)督(du)(du)機制。國有企(qi)業(ye)董事(shi)會應依照(zhao)法定程序決定工(gong)資(zi)分配(pei)(pei)事(shi)項，加(jia)強(qiang)對工(gong)資(zi)分配(pei)(pei)決議執行情(qing)況的監(jian)(jian)督(du)(du)。落實企(qi)業(ye)監(jian)(jian)事(shi)會對工(gong)資(zi)分配(pei)(pei)的監(jian)(jian)督(du)(du)責(ze)任(ren)。將企(qi)業(ye)職(zhi)工(gong)工(gong)資(zi)收入分配(pei)(pei)情(qing)況作為廠(chang)務公開的重(zhong)要內容(rong)，定期向職(zhi)工(gong)公開，接受職(zhi)工(gong)監(jian)(jian)督(du)(du)。

（四）建(jian)立國有(you)(you)企業(ye)工資(zi)分(fen)配信(xin)息公(gong)開制度。履行出(chu)資(zi)人職責(ze)機構(gou)(gou)、國有(you)(you)企業(ye)每年定(ding)期將企業(ye)工資(zi)總(zong)額和職工平均工資(zi)水平等(deng)信(xin)息通(tong)過履行出(chu)資(zi)人職責(ze)機構(gou)(gou)和國有(you)(you)企業(ye)官(guan)方(fang)網站等(deng)渠道向(xiang)社會(hui)公(gong)布，接受(shou)社會(hui)公(gong)眾監督。

（五）健全國(guo)(guo)有(you)企業工資(zi)(zi)內外收(shou)入(ru)監(jian)督檢(jian)查(cha)制度。人(ren)力(li)(li)資(zi)(zi)源(yuan)社會(hui)(hui)保障(zhang)部門會(hui)(hui)同財政、國(guo)(guo)有(you)資(zi)(zi)產監(jian)管(guan)等(deng)部門，定期對(dui)國(guo)(guo)有(you)企業執行(xing)工資(zi)(zi)收(shou)入(ru)分(fen)配政策情況進行(xing)監(jian)督檢(jian)查(cha)，及(ji)時查(cha)處違(wei)規發放工資(zi)(zi)、濫發工資(zi)(zi)外收(shou)入(ru)等(deng)行(xing)為。加強與出資(zi)(zi)人(ren)監(jian)管(guan)機(ji)構和審計、稅務、紀檢(jian)監(jian)察、巡視等(deng)監(jian)督力(li)(li)量(liang)的協同，建(jian)立工作會(hui)(hui)商和信息共享機(ji)制，提高(gao)監(jian)督效(xiao)能，形成監(jian)管(guan)合力(li)(li)。

國(guo)有企業應當依法(fa)(fa)依規(gui)合理(li)確(que)定(ding)年(nian)度工(gong)資(zi)(zi)總(zong)額，不得違反規(gui)定(ding)超提(ti)、超發(fa)工(gong)資(zi)(zi)總(zong)額。對(dui)企業存(cun)在超提(ti)、超發(fa)工(gong)資(zi)(zi)總(zong)額及其他違規(gui)行為(wei)的(de)，應當扣(kou)回違規(gui)發(fa)放的(de)工(gong)資(zi)(zi)總(zong)額，并視違規(gui)情形對(dui)企業負責人(ren)和(he)相(xiang)關責任人(ren)員依照有關規(gui)定(ding)給予(yu)經濟(ji)處罰和(he)紀(ji)律處分；構成犯罪(zui)的(de)，由司(si)法(fa)(fa)機關依法(fa)(fa)追究刑(xing)事責任。

五、做好組織實施工作

各(ge)(ge)市(shi)、各(ge)(ge)有(you)關部(bu)門要(yao)切(qie)實(shi)(shi)(shi)加強對(dui)改(gai)(gai)革(ge)國有(you)企業工(gong)資(zi)決定(ding)機(ji)制(zhi)(zhi)工(gong)作的(de)領導，細化(hua)目標任(ren)務，明(ming)確責(ze)任(ren)分工(gong)，強化(hua)督促(cu)檢查，及時研究解決改(gai)(gai)革(ge)中出(chu)現的(de)問題，推(tui)動改(gai)(gai)革(ge)順利進(jin)行(xing)。各(ge)(ge)市(shi)、縣（市(shi)、區）可以結(jie)合當地實(shi)(shi)(shi)際研究制(zhi)(zhi)定(ding)改(gai)(gai)革(ge)國有(you)企業工(gong)資(zi)決定(ding)機(ji)制(zhi)(zhi)實(shi)(shi)(shi)施辦法，也可按照(zhao)本實(shi)(shi)(shi)施意(yi)見，認(ren)真(zhen)抓好貫徹落(luo)實(shi)(shi)(shi)。各(ge)(ge)級履(lv)行(xing)出(chu)資(zi)人(ren)職責(ze)機(ji)構(gou)要(yao)抓緊制(zhi)(zhi)定(ding)所監管企業的(de)具體改(gai)(gai)革(ge)實(shi)(shi)(shi)施辦法，由同(tong)(tong)級人(ren)力資(zi)源社會保障部(bu)門會同(tong)(tong)財政(zheng)部(bu)門審核后實(shi)(shi)(shi)施。各(ge)(ge)級人(ren)力資(zi)源社會保障、財政(zheng)、國有(you)資(zi)產(chan)監管等部(bu)門和(he)工(gong)會要(yao)各(ge)(ge)司其職，密切(qie)配合，共(gong)同(tong)(tong)做(zuo)好改(gai)(gai)革(ge)工(gong)作，形成推(tui)進(jin)改(gai)(gai)革(ge)的(de)合力。國有(you)企業要(yao)自覺樹立大局觀(guan)念，認(ren)真(zhen)執行(xing)國家有(you)關改(gai)(gai)革(ge)規定(ding)，確保改(gai)(gai)革(ge)政(zheng)策得到(dao)落(luo)實(shi)(shi)(shi)。要(yao)加強輿論宣傳和(he)政(zheng)策解讀，引導全社會正確理解和(he)支持改(gai)(gai)革(ge)，營造(zao)良好社會環境。

本(ben)實(shi)施意(yi)見適用于我省(sheng)各級政府(fu)出(chu)資的國(guo)有(you)獨(du)資企(qi)業(ye)和國(guo)有(you)控股企(qi)業(ye)。有(you)關部門或(huo)機構作(zuo)為實(shi)際控制人的企(qi)業(ye)，參照本(ben)實(shi)施意(yi)見執行。

本實(shi)施(shi)(shi)意見自(zi)2019年1月(yue)1日起實(shi)施(shi)(shi)，有效期至2023年12月(yue)31日。我(wo)省現行(xing)(xing)國有企業工資管理規定，凡與本實(shi)施(shi)(shi)意見不一致的，按(an)本實(shi)施(shi)(shi)意見執(zhi)行(xing)(xing)。