国有企业实施工资总额周期预算管理的实践探索

胡巧荣 李振

【摘  要】从20世纪80年代国有企业工资总额的工效挂钩政策，到2010年实行工资总额预算管理，工资总额管理的科学性、有效性不断提升。2018年，国务院印发《关于改革国有企业工资决定机制的意见》，开启了新一轮国有企业工资总额管理制度改革，提出了工资总额周期预算管理的概念。但就国有企业如何实施工资总额周期预算管理，新政策并没有给出具体操作要求，需要企业在实践中进一步探索创新。论文以某国有企业的实践探索为例，提出强化工资总额的战略资源属性和资本属性，通过内部市场化调配，实现工资总额跨年度使用、周期管理的工资总额预算管理模式，以期为国有企业提高工资总额管理的自主性、激励性和灵活性提供有益启发。

【Abstract】From the policy of floating the total wages linked to the economic benefits of the total wages in state-owned enterprise in the 1980s to the implementation of budget management of total wages in 2010， the scientificity and effectiveness of total wages management have been continuously improved. In 2018， the State Council issued the "Opinions on Reforming the Wages Determination Mechanism of State-Owned Enterprises"， which started a new round of reform of the total wages management system of state-owned enterprises and put forward the concept of cyclical budget management of total wages. However， the new policy does not give specific operational requirements on how to implement the cyclical budget management of total wages in state-owned enterprises， which requires enterprises to further explore and innovate in practice. Taking the practical exploration of a state-owned enterprise as an example， this paper proposes a budget management mode of total wages that strengthens the strategic resource property and capital property of total wages and realizes cross-year use and cyclical management of total wages through internal market-based deployment， so as to provide beneficial inspiration for the state-owned enterprises to improve the autonomy， incentive and flexibility of the total wages management.

【關键词】工资总额;周期预算;借贷机制;资本属性

【Keywords】total wages; cyclical budget; debit-credit mechanism; capital property

【中图分类号】F276.1;F272.92                                             【文献标志码】A                                                 【文章编号】1673-1069（2021）08-0001-03

1 引言

2018年，国务院印发《关于改革国有企业工资决定机制的意见》，开启了新一轮国有企业工资总额管理制度改革的序幕。本次改革的特点主要体现在5个方面：一是提出“一适应，两挂钩”;二是提出对工资总额进行分类管理;三是强化工效联动机制;四是实行总量和水平双调控;五是工资总额预算实行周期管理，突破了年度预算周期的限制。

新政策在全面吸收工效挂钩和工资总额预算管理2种制度合理内核的基础上，进一步提出工资总额周期预算管理的概念。但就国有企业如何在工资总额管理中实施周期预算管理，新政策并没有给出具体操作指引，需要企业在实践中进一步探索创新。……