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1988年以来,国家通过总结企业试行工资总额同经济效益挂钩的经验,实行了企业工资分级管理的体制。即实行地区、部门企业工资总额同经济效益总挂钩。目前中央工交企业主管部门(含计划单列集团)已有半数以上实行了这一办法。财政部工交司根据国发[1989]25号文件和劳薪字[1989]40号文件的精神,分别制定了(90)财工字第86号和(91)财工字第68号文件,规定了中央工交企业主管部门实行工效总挂钩的年终工资清算办法。现将部门工效总挂钩清算办法解释说明如下。
Since 1988, the state has implemented a system for the management of enterprises’ salary hierarchies by summing up their experience of linking up the total amount of wages with the economic benefits of enterprises. In other words, the total wage of enterprises in the regions and sectors is always linked with the economic benefits. At present, more than half of the enterprises in charge of central work-making enterprises (including separately-planned groups) have implemented this measure. In accordance with the spirit of Guo Fa [1989] No. 25 document and Lao Saizi [1989] No. 40 document, the Ministry of Finance of the People’s Government of the People’s Republic of China formulated (90) Cai Gong Zi No. 86 and (91) Cai Gong Zi No. 68 respectively, It provides for the settlement of year-end salaries that are always linked to ergonomics by the competent department of the central work-paying enterprise. Now the total efficiency of the work linked to the liquidation method explained below.