摘要
事业单位工资制度经历了计划管理、改革开放、放权搞活几个时期。无论在计划经济还是市场经济时期,工资总额管理都是一种有效的管理手段。在不同的时期,国家对事业单位的工资出台了很多的制度、政策和管理办法,包括制定工资标准、下达工资总额计划、建立工资基金制度、征收奖金税、下达绩效工资总额等。基于事业单位构成的复杂性,事业单位工资总额应实行分类管理,根据事业单位的职能、国家的积累和投入、受市场经济的影响程度等,制定科学的管理办法。政府工资管理部门应在确定总额管理基本原则的基础上,确定若干经济效益和社会效益指标,与不同行业主管部门共同商定工资总额与效益挂钩的方法。
The salary system of public institutions has gone through several periods of planning management,reform and opening up,decentralization and enlivening.No matter in the period of planned economy or market economy,total wages management is an effective management method.In different periods,the state has issued many systems,policies and management measures for the salaries of public institutions,including the formulation of salary standards,the issuance of a total salary plan,the establishment of a salary fund system,the collection of bonus taxes,the issuance of total performance salaries,etc.Based on the complexity of the composition of public institutions,the total wages of public institutions should be managed by categories,and scientific management methods should be formulated according to the functions of public institutions,the accumulation and investment of the state,and the degree of influence from the market economy.On the basis of determining the basic principles of total amount management,the government's wage management department shall determine a number of economic and social benefit indicators,and jointly agree with the competent departments of different industries on the method of linking total wages with benefits.
出处
《中国人事科学》
2019年第11期20-30,共11页
Chinese Personnel Science
关键词
事业单位工资制度
工资总额
事业单位工资总额
Salary system of public institutions
Total wages
Total wages of public institutions
