摘要
针对当前收入分配领域中存在的企业职工工资增长缓慢、行业间收入差距加大、企业领导人与职工之间的收入差距过大等焦点问题,可将税收增长因素纳入工资指导线制定之中,完善对社会工资增长的宏观调控。并建立"调高扩中保低"的行业工资分配指导机制,完善对不同行业工资分配的中观指导;建立超额累退的工资总额管理制度,完善对企业工资分配的微观管理,从而促进企业职工工资增长机制的完善,使我国企业职工工资增长真正反映职工的贡献。
In the field of income distribution, there are such hot issues as slow increase in wage of enterprise employees, widening disparity between industries, excessive difference between incomes of enterprise leaders and employees. We should improve macro - control by taking into account increase in taxation in formulating guiding lines for wage, improve medium - view guidance by establishing a guiding mechanism for wage distribution among industries ~ whereby high wages are readjusted , medium wages expanded and low wages safeguarded, and improve micro - management by setting up a regressive system for wage in excess of specific amounts in total wage management, so as to improve mechanism of wage increases and make it truly reflect contribution of employees.
出处
《贵州财经学院学报》
CSSCI
北大核心
2009年第1期80-82,共3页
Journal of Guizhou College of Finance and Economics
关键词
企业职工工资
工资增长机制
工资指导线
行业差距
工资总额管理
wage of enterprise employees
mechanism of wage increases
guiding line for wage
industry disparity
total wage management