The people's government of each district and city，The working departments of the Provincial People's Government、Direct institutions:
According to the "Opinions of the State Council on Reforming the Sage Decision Mechanism of State -owned Enterprises" (Guo Fa [2018] No. 16),，To establish and improve basically adapting with the labor market、The wage decision mechanism linked to the economic benefits of the enterprise and the labor productivity，Strengthen the regulation of the revenue distribution of state -owned enterprises，Enhance the development vitality of state -owned enterprises，Promote the stronger capital of state -owned capital to become better and better，The following implementation comments are now proposed。
1. Guiding thoughts and basic principles
Guided by Xi Jinping's new era of socialism with Chinese characteristics as the guidance，Core for the reform of the total salary of state -owned enterprises in reform，Adhere to the establishment of the reform direction of the modern state -owned enterprise system with Chinese characteristics，Persistence of benefit orientation and maintaining fairness，Adhere to the combination of market decisions with government supervision，Adhere to classified classification management，Establish and improve basically adapting with the labor market、The wage decision and normal growth mechanism linked to the economic benefits and labor productivity of state -owned enterprises，Standardize salary distribution order，Promote the sustainable and healthy development of state -owned enterprises。
2. Decision mechanism for the total wages of reform
(1) Determination of the total wages of reform。According to the requirements of the state and our province's salary income allocation macro policy requirements，According to corporate development strategy and salary strategy、Annual production and operation goals and economic benefits，Comprehensive consideration of labor productivity increase and labor cost input output rate、Employee salary level market benchmarks，Combined with the salary guidance line issued by the human resources and social security department of our province，Reasonably determine the total annual salary。
The total salary of this implementation opinion，refers to the total labor remuneration of all employees who pays the labor relationship that will be paid to the enterprise in a accounting year，Including salary、bonus、Allowance、Subsidies、Working overtime salary、Wages paid under special circumstances。
(2) Improve the linkage and benefit linkage mechanism.
1. The growth of corporate economic benefits，The total wage growth of that year can be determined within the range of not exceeding the growth rate of economic benefits。
(1) The labor productivity of the year did not increase、The output rate of labor cost in the previous year is lower than the industry average or the average salary of employees in the previous year reaches the average salary of employment staff in the country's urban units，The total wage growth rate of that year should be lower than the growth rate of economic benefits in the same period。
(2) The main business is not in the company that is not in the full competition industry and field，The average salary of employees last year reached the level of regulation and control specified by the human resources and social security department.，The total wage growth rate of that year should be lower than the growth rate of economic benefits in the same period，And the average salary growth rate of employees must not exceed the salary growth regulation target stipulated by the human resources and social security department。
2． The decline in economic benefits of corporate corporate，Except for non -operating factors such as policy adjustment，In principle, the total salary of that year decreased accordingly。
The labor productivity of the year has not decreased、The output rate of labor cost input last year is significantly better than the industry average or the average salary of employees in the previous year is lower than the average salary of employment staff in the country in the country，stake online sports bettingThe total salary can be reduced appropriately in that year。
3. According to relevant regulations，The enterprise has not realized the state -owned asset preservation and appreciation，The total salary must not increase，or a moderate decrease。
4. Enterprises determine the total salary in accordance with the wage and benefit linkage mechanism，In principle, the total increase of people without incrementing people、Reduced the total salary，But the merger and reorganization occurred、New Enterprises or Institutions, etc.，After the dedication of the dealer's responsibilities is identified，Can increase or reduce the total wage。
(3) Classification determines the wage benefits linkage indicator。Positioning according to the functional nature of the enterprise、Industry characteristics and market benchmark，Scientific setting linkage indicators，Reasonably determine the assessment goals，Highlight different assessment points。Wage benefits linkage indicators in principle 1-2，No more than 3。
1. The main business is in a competitive industry and the field of competitive companies，Wage benefits linkage indicators should mainly select total profit (or net profit)、Economic added value、Net asset yield、Labor productivity、Business income、Artificial cost profit margins and other reflection of economic benefits、Indicators of state -owned capital preservation and value -added and market competitiveness。
2． The main business is related to national security、Important industries and key areas of national economic life pulse、Functional enterprises that mainly undertake the government's specific tasks and major special tasks，Wage benefits linkage indicators should mainly choose total profit、Business income、task completion rate、Labor productivity、Personnel expense ratio and other reflecting economic benefits and state -owned capital preservation and value -added，and reflect serving our province's strategy、Guarantee national security and the operation of national economy、Indications for developing forward -looking strategic industries and completing special tasks。
3. Main business to protect people's livelihood、Service Society、Public service companies that provide public products and services，Wage benefits linkage indicators should mainly choose total profit、Business income、task completion rate、Labor productivity、Personnel cost rate、Cost control rate and other reflection cost control、Service Product Quality、Indicators of operating efficiency and guarantee capabilities。
4. Financial enterprise，Can be divided into policy and commercial financial enterprises，Wage benefits linkage indicators should mainly choose total profit、Net asset yield、Labor productivity、labor cost profit margin、Risk control (capital adequacy ratio、Bad loan rate、Dial coverage、Case risk rate、leverage rate) reflects economic benefits、Serving Our Provincial Strategy、Risk control、Indicators for asset quality and solvency。
5. Cultural Enterprise，Wage benefits linkage indicators should mainly choose total profit、Business income、task completion rate、Labor productivity、Personnel expense ratio and other reflecting social benefits and economic benefits、Index of state -owned capital preservation and appreciation。
Labor productivity indicators are generally added per capita、Per capita profits，According to the actual situation of the enterprise，optional per capita operating income、Per capita workload and other indicators。
3. Management method of total wages of reform
(4) Comprehensively implement total wage budget management。Enterprises shall be in accordance with the relevant policy requirements of the national and our province，Budget Plan for the total wages of autonomous preparation，After performing internal decision -making procedures in accordance with regulations，Positioning according to the functional nature of the enterprise、Industry characteristics and the degree of improvement of legal person governance structure，Reported to perform the filing or approval of the investor's responsibilities after the implementation of the investor's responsibilities。
(5) Standardize the scope of budget preparation of total wages。The budget preparation of the total annual salary of the enterprise should be consistent with the merger of the previous year's financial accounts (summary) report，Including the company's class (parent company、Headquarters of the organs) and wholly -owned capital at all levels、Holding Sub -Enterprise。
(6) Holocating the total annual salary budget of the company。Enterprise is responsible for the establishment of the group at the group (parent company、Division Headquarters) Annual salary budget，and according to the classification of sub -enterprises and relevant regulations，Guide the subsidiaries (including branches) to prepare the total annual wage budget。Enterprise Group Corporation is responsible for reviewing and summarizing the annual annual wage budget of the subsidiaries，Submit to performing the dedicated institution for review or filing。
(7) Reasonably determine the total salary of the enterprise.
1. Determine the total salary budget base。In principle, the total salary of the previous year of the institution of the deity duties is based on the total amount of salary of the institution of the investor's duties。
2． Determine the benefit linkage。Link the salary regulation line，Combined with factors such as the market price of the labor force and the labor cost of the enterprise，Annual benefit linkage salary will be prepared by an enterprise。Efficiency linkage salary is based on the total salary budget base，Determine by linking the salary control line and regulatory coefficient according to the benefits。
(1) Benefit Liech Wage Regulatory Line。According to the average salary level and benefit linkage mechanism of employees in employees last year，Combined with this year's salary guidance line and the average salary of employees in the province in the previous year，Determined by the performers' responsibilities。
(2) Benefit Lien salary adjustment coefficient。Link the salary regulation line，Enterprises that can extract benefit linkage wages，Growth in combined with corporate benefits linkage indicators，Determine the benefit linkage salary adjustment coefficient。
(8) Strictly implement the filing system and approval system.
1. The main business is in a competitive industry and the field of competitive companies，The total wage budget is implemented in principle。Where，Not established a standard board、Insufficient management structure of the legal person、Internal control mechanism is not sound、Enterprises that have violated discipline and regulations in the past three years，The determination of the dealer's responsibilities is performed，The approval system shall be implemented in the total wage budget。
2． Applying the system in principle of the total salary budget of other enterprises。Where，Established a standard board、Completion of legal person governance structure、Internal control mechanism is sound、Enterprises with conditional specifications such as salary allocation，Agreement of fulfilling the company's responsibilities，The total salary budget can be implemented。
(9) Reasonably determine the budget cycle of the total salary。Budget budget for corporate wages is generally managed by annual。Obvious periodic characteristics of the industry、Enterprises with large fluctuations in economic benefits or other special circumstances，Agreement of fulfilling the company's responsibilities，Total salary budget can be explored for management，The longest cycle does not exceed three years，Total wages during the cycle shall meet the requirements of wage and benefit linkage。
(10) Strengthen the total wage budget execution。Enterprises must strictly implement the total wage budget plan for filing or approval。During the execution process，major changes in the situation based on the preparation of budgets in the external environment or production and operation of the enterprise，You need to adjust the total salary budget plan，It should be adjusted in accordance with the prescribed procedures。
4. Improve the management of internal salary distribution of the enterprise
(11) Improve the management system for the total internal wage in the enterprise。Inside the total wage budget for the filing or approved, the enterprise，Autonomous decision of internal salary allocation in accordance with laws and regulations。Autonomous decision of internal salary allocation in accordance with laws and regulations，Explore the scientific management mechanism of total wages，Stimulate the relationship between the internal income distribution of the enterprise。Enterprises shall establish and improve the management measures for the total internal salary，Positioning according to the functional nature of the company、Industry characteristics and production operations，Guide the budget plan of the total salary of scientific preparation of the affiliated enterprise，Implementing budget execution responsibility step by step，Establish a dynamic monitoring mechanism for the implementation of budget execution，Ensure that the total wage budget target is achieved。Enterprise Group Corporation should reasonably determine the total salary budget of the group's headquarters，The average wage growth rate of employees of the group headquarters should be lower than the average wage growth rate of all employees in the company。
(12) Deepen the reform of the internal distribution system of the enterprise.
1. Enterprise salary distribution should attract and retain talents around the level of salary levels with competitiveness、Improve labor productivity、Improve employee satisfaction、Control costs and other factors to consider coordinated consideration，Seek the best choice。
2． Enterprises should establish and improve the basic salary system mainly based on job salary，Based on job value，Guidance with performance，Refer to the salary price of the labor market and combine the economic benefits of the enterprise，Reasonably My stake betting appdetermine the salary level of different positions through collective consultation and other forms，To key positions、Production front -line positions and high -level high -level in shortcuts、High -skilled talents tilt，Gradually improve the compensation market competitiveness of key positions，Make sure it can be effectively attracted、Inspiration and retaining talents。Wages of non -core positions should gradually be in line with the salary price of the labor market。Reasonably open the wage distribution gap，Adjustment is unreasonable and high income。
3． Enterprises should adhere to the principle of allocation of labor，Reasonable evaluation of the value contribution of production factors，Coordinated handling of labor、Knowledge、Technology、Management and other factors participating in the distribution，Coordinated management of stock options and other medium and long -term incentive income，Gradually improve the institutional mechanism allocated according to the factors。
4． Enterprises should strengthen the performance assessment of all members，Make employees' wages and income closely linked with their work performance and actual contribution，Effective can increase and reduce。
5. Enterprises should improve the manual cost regulation management system with total salary management as the core，Strictly controlling labor costs unreasonable growth。
(13) Standardize the salary channel for enterprises。Enterprises should adjust the optimized wage income structure，Realize the employee income wages、Salary monetization、Distribute transparency。Strictly clean up and standardize exotic income，All salary income will be included in total salary management，Do not pay any salary expenditure in other forms in addition to the total salary。
5. Improve the wage distribution supervision system and mechanism
(14) Strengthen and improve the macro guidance and regulation of the government's salary distribution of state -owned enterprises。Human Resources and Social Security Department in conjunction with finance、Statistics Department establishes a corporate salary survey and information release system，Regularly release the salary price and industry labor cost information of the labor market of different occupations;、State -owned Assets Supervision and other departments improve the wage guidance line system，Regularly formulated and published a salary guidance line、Non -competitive state -owned enterprise employees average wage control level and wage growth regulation target。
(15) Implementing the salary distribution supervision responsibilities of state -owned enterprises that fulfill the responsibilities of the investor。Performing the investor's responsibilities is responsible for doing a good job of supervised enterprises (including departmental enterprises and other state -owned enterprises，Same below) The filing or approval work of the total salary budget plan，Strengthen the dynamic monitoring and liquidation of the dynamic dynamic monitoring and implementation results of the total wage budget of the supervised enterprise，and report the total budget of the total wages of the supervised enterprise in the year according to the year，Summary of the Human Resources and Social Security Department reports the people's government at the same level。
(16) Improve the internal supervision mechanism of enterprise wages。Enterprises should improve the legal person governance structure，The board of directors shall determine the salary distribution items in accordance with the legal procedures，Strengthen the supervision of the implementation of wage distribution resolutions。Implement the supervision responsibility of the enterprise supervisory committee for wage distribution。Enterprises should use the distribution of salary income of enterprises as an important part of factory affairs open，Regularly open to employees，Accept employee supervision。
(17) Establish an enterprise salary distribution information disclosure system。Performing the investor's responsibilities、Enterprises will be related to the company's total salary and the average salary level of employees before the end of September each year，Disclosure to the society through the website，Accept the public supervision。
(18) Improve the supervision and inspection system of internal and external income of enterprises。Human resources and social security departments at all levels in conjunction with finance、State -owned Assets Supervision and other departments，Regular supervision and inspection of the state -owned enterprise implementing countries and our province's salary income distribution policy，Timely investigating and punishing illegal issuance of salary、Disdoor salary income and other behaviors。Strengthen the supervision and audit of the investor、Tax、Discipline Inspection and Supervision、Inspection and other supervision collaboration，Establish a working meeting business stake sports betting appand resource sharing mechanism，Improve supervision efficiency，Forms a joint supervision force。
Enterprise Excellence、Total salary and other illegal acts，Total salary issued by illegal issuance，Council and disciplinary sanctions on the person in charge of the enterprise and relevant responsible persons in accordance with relevant regulations;，Transfer to the judicial organs to deal with it in accordance with the law。
Enterprises that implement total salary filing management，A violation of the relevant regulations of the country and our province，Except for processing in accordance with regulations，Cancel the qualification of the filing system，Implement approval system。
6. Do a good job of organizing and implementing work
(19) Strengthen organizational leadership。All localities and departments must unify their thoughts and understand，With a high degree of political responsibility and sense of historical mission，Effectively strengthen the leadership of the working mechanism of the reform of state -owned enterprises，Do a good job of coordination and coordination，Refined target tasks，Clarify the division of responsibilities，Strengthen supervision and inspection，Timely study and solve problems in the reform，Promote the smooth progress of reform。
(Twenty) Coordinated reform。Municipal (district) should be based on the opinions of this implementation，Combined with local reality，Actively promote reform work。The institutions of fulfilling the duties of the investor at all levels must step up to formulate the implementation measures for the specific reforms of their affiliated enterprises，The human resources and social security department at the same level shall be implemented with the financial department with the financial department。State -owned enterprises must consciously establish the concept of the overall situation，Careful implementation of the relevant state and our province's relevant reform regulations，Strictly implement the reform policy。
(21) Do a good job of publicity and guidance。Human resources and social security at all levels、Finance、State -owned Assets Supervision and other departments and trade unions must perform their own duties，Pocket cooperation，Do a good job of reform together，Forms a joint force to promote reform。To strengthen public opinion publicity and policy interpretation，Guide the whole society, especially state -owned enterprises to correctly understand and support reforms，Create a good social environment。
7. Scope of application
This implementation opinion is applicable to the state -owned wholly -owned and state -owned holding enterprises that governments at all levels in our province to perform their duties，Including party committees and government departments at all levels、People's Group、A wholly state -owned and state -owned holding enterprises managed by public institutions。Enterprises or institutions of various departments or institutions as actual controllers，With reference to the implementation of this implementation opinion。
This implementation opinion will be implemented from January 1, 2019。The relevant provisions of the current state -owned enterprise's total salary management of our province，Everyone who is inconsistent with this implementation of this，Implementation according to this implementation opinion。
Shaanxi Provincial People's Government
October 30, 2018
