【作者】 夏芸芸；

【导师】 陈业宏；

【作者基本信息】 华中师范大学 ， 马克思主义基本原理， 2012， 博士

【摘要】 在社会主义市场经济条件下,企业是社会经济活动的重要主体,是社会财富的主要创造者,也是国民收入初次分配的一个重要承载者。初次分配若严重偏离分配正义,再次分配是无法予以扭转的。企业劳资收入分配正义不仅关系着国民收入的初次分配正义,而且关系着整个国民收入的分配正义。然而,我国理论界和实务界长期以来却存在一个误区：初次分配注重效率,公平问题留待再次分配解决。这一错误认识导致我国企业劳资收入分配实践中盲目推崇效率,无视公平,甚至肆意践踏公平。对公平的无视或践踏的最终后果是不仅不能促成效率,反而会减损效率,甚至造成企业劳资收入差距扩大化一劳方(劳动)与资方(资本)对抗一企业乃至整个社会效率低下一劳资利益共同减损的恶性循环。在法治社会下,法律是维护权利、保护利益、实现正义的最权威和最有效的手段之一。本文以党的十七大报告“在初次分配也要注重公平”为契机,将分配正义引入企业劳资收入分配领域,分析我国企业劳资收入分配正义的价值构成及原则,并以“在初次分配中也要注重公平”对企业劳资收入分配法律制度的影响或客观要求为主线索,探析我国企业劳资收入分配偏离分配正义的法律原因及实现分配正义的法律路径。这一选题无论是在企业劳资收入分配正义理论的发展上,还是在企业劳资收入分配制度的改革上,以及企业劳资收入分配法律制度的完善上都具有积极而重要的意义。本文从劳动价值与剩余价值理论、人权理论、劳资利益共同体理论和利益分享理论分析了企业劳资收入分配正义的理论基础。劳动价值和剩余价值理论旨在说明企业剩余或企业利润的真正来源,要求企业劳资收入分配尊重劳动、尊重劳动者,且以劳动贡献为依据的劳动收入应在企业收入分配中占据优势地位。生存权与发展权是人权理论的核心内容。人权理论要求企业劳资收入分配不仅要满足劳方及其供养家属的基本生活所需,而且还应在一定程度上保障劳方的发展权,为劳方的发展提供一定的物质基础。劳资利益共同体理论是对传统劳资利益矛盾体理论的颠覆,它要求企业劳资收入分配不仅要关注资方利益,而且要关注劳方利益,不能顾此失彼,也不能厚此薄彼,尤其是不能基于资本优势偏袒资方利益而损害劳方利益。利益分享理论则要求企业发展成果由劳方和资方共同分享,而不是由资方凭借其资本优势独享。在“资强劳弱”格局下,利益分享理论还包含着对于处于弱者地位的劳方利益“偏重”保护的内涵。自由、平等、效率、公平是各种分配正义观价值构成的有机元素。但在各个价值的取舍次序上,不同的分配正义观有不同的观点：自由主义者主张自由、效率的优先性；平等主义者主张平等、公平的优先性；折中主义者主张自由、效率与平等、公平并重。我国企业劳资收入分配正义的价值构成经历了“公平优先”、“兼顾效率与公平”、“效率优先,兼顾公平”、“在初次分配也要注重公平”的过程。“在初次分配也要注重公平”提升了公平在企业劳资收入分配正义价值构成中的地位,强调了在企业劳资收入分配中也要重视公平。它实际上是对我国企业劳资收入分配“效率优先,兼顾公平”价值构成的修正、发展与完善。所谓“效率优先,兼顾公平”,即在效率与公平之间,效率在先,公平在后,效率较之公平具有优先性。这一价值构成虽然内在规定了效率与公平的辩证关系,但是在“以经济建设为中心”、“大力发展社会生产力”的政策导向下,人们在追逐效率的同时,基本上放弃了对公平的兼顾。而舍弃公平追逐效率的必然结果是效率与公平的共同减损。笔者认为,公平与效率之间,公平在先,效率在后。立足于公平的基础上的效率,才是真正的效率；没有公平为基础,是没有任何效率可言的。因此,我国企业劳资收入分配正义的价值构成应确立为“立足于公平基础上的效率”。“立足于公平基础上的效率”一方面强调效率,允许一定劳资收入差距的存在；另一方面又对效率限定了前提,即不能脱离公平追求效率,也不能为追求效率而舍弃公平。这一价值构成理顺了公平与效率的关系,实现了公平与效率的内在统一,不仅是人权理论的基本要求,也是我国社会主义本质的客观要求。“按劳分配为主体,多种分配方式并存”是现行我国企业实行的分配方式。其中,在国有企业实行按劳分配,即按劳动贡献分配；在私营企业实行按生产要素分配,即按生产要素贡献分配。按劳分配与按生产要素分配不仅体现了平等,而且彰显了贡献,与分配正义原则基本上是一致的。但在我国企业劳资收入分配实践中,按劳分配与按生产要素分配所倡导的平等仅是形式平等而不是实质平等,重视的贡献主要是资本贡献而不是劳动贡献,且未对劳方的基本生活所需予以考虑。为促使我国企业劳资收入分配正义的实现,笔者认为,应当在分配正义原则的基础是建构我国企业劳资收入分配正义原则,具体包括按贡献参与分配原则、平等分配原则和基本生活所需原则。其中,按贡献参与分配原则是指企业根据劳资双方所投入的生产要素在生产过程中对社会所做贡献大小向劳资双方支付相应报酬的原则。劳资双方所获得的相应收入是其生产要素所有权在经济上的实现形式,但其实质是劳资双方所投入的生产要素在投入生产时对社会所作贡献的回报。平等分配原则是指在企业劳资收入分配中,劳方和资方享有平等分配企业收入的权利,能够平等地参与到企业劳资收入分配中,并且获得与其贡献相应收入的原则。平等分配原则在要求劳资分配权利在配置上平等的同时,并不止步于权利平等,而是要求超越权利平等这种形式上的平等,充分考虑劳资之间的客观差异,对处于弱者地位的劳方予以倾斜保护,防止资方利用其资本优势剥削劳方,从而实现形式平等与实质平等的有机统一。基本生活所需原则是需要原则是指劳方在企业劳资收入分配中所分配的收入必须能够满足劳方自身及其供养家属的基本生活所需的原则。该原则是专门针对劳方收入而言的,为劳方收入设置了底线,即无论劳方贡献大小,劳方收入都不得低于劳方自己及其供养家属的基本生活所需的份额。笔者通过数据分析和实证考察分析,认为我国现行企业劳资收入分配偏离了分配正义。这一“偏离”总体表现为：资方收入过高,劳方收入过低,资方收入挤占劳方收入,劳方未能从企业及社会经济发展中同步受益。具体表现为：(1)劳方收入占GDP的比重较低。企业劳方收入加上农民工收入,还不到GDP的22%,这与西方发达国家雇员报酬占GDP比重平均高达50%以上形成了鲜明对比；(2)企业(资方)收入,包括政府收入在GDP中占比逐年呈上升趋势,而劳方收入在GDP中占比却逐年呈下降趋势；(3)劳方收入总额虽然逐年在增加,但是增长速度却远远不及企业(资方)收入及政府收入的增长速度；(4)劳方收入被企业(资方)肆意压低、拖欠、克扣、赖；(5)企业利润侵蚀劳方工资；(6)资方独占企业剩余；等等。导致企业劳资收入分配偏离分配正义的法律原因如下：第一,“以资为本”的立法指导思想下的企业劳资收入分配法律法规引导、纵容企业在劳资收入分配上偏重资方利益；第二,劳资权利配置不平等,劳动力产权法律缺位,劳方不能参与企业剩余分配,企业剩余为资方独占;第三,劳方工资权立法保障不足,我国工资立法从最低工资立法到工资集体协商、工资正常增长立法等都存在诸多问题；第四,企业劳资收入分配政府作为义务规定不够,政府在企业劳资收入分配中不作为、乱作为的现象严重；第五,工会保护劳动者工资分配权益不力。针对我国企业劳资收入分配偏离分配正义的法律原因,在完善对策上,笔者建议从企业劳资收入分配立法的法律理念、法律原则及具体法律制度三个层面进行完善。在法律理念上,应当变“以资为本”理念为以人为本理念、劳方利益倾斜保护理念、劳资共赢理念和公平分享理念。以人为本理念不仅要求以劳方为本,而且要求以资方为本；赋予劳方和资方平等的法律地位；视劳方和资方为目的,而非手段；防止劳资之间的过度分化。劳方利益倾斜保护理念要求通过看似不平等的法律制度设置对处于弱者地位的劳方利益予以倾斜保护,从而实现劳资利益的实质平等。劳资共赢理念要求立法引导企业经营以实现劳资双方各自利益最大化为内在精神和普遍范型。在“资强劳弱”格局下,坚持劳资共赢理念就是要善待劳方,善待劳方也就是善待资方。公平分享理念要求立法保障劳方和资方公平分享企业发展成果。它意味着劳方不仅能够获得满足其自身及其供养家属基本生活所需的工资收入,而且能够参与企业剩余分享。在法律原则上,我国企业劳资收入分配立法应当坚持劳方生存权保障原则、劳资利益统筹兼顾原则和企业效益最大化原则。劳方生存权保障原则在于保障劳方在劳资利益博弈中能够基于法律规定获得满足其自身及其供养家属基本生活所需的收入；劳资利益统筹兼顾原则要求企业劳资收入分配立法要兼顾劳资双方的利益,不能顾此失彼或厚此薄彼；企业效益最大化原则旨在通过立法引导、规范、促进企业这一蛋糕做到最大化,并在此基础上实现劳资各自利益的最大化。在具体法律制度完善方面,首先要确立劳动力产权,将劳方企业剩余索取权法定化,为劳方参与企业剩余分享提供法律依据；其次,完善我国工资立法,切实保障劳方工资权的实现；再次,强化政府在企业劳资收入分配中的作为义务；最后,将工会保护劳方工资权益职责真正落到实处。更多还原

【Abstract】 In the circumstance of socialist market economy, being the mainstay of economic activities in this society, enterprises are also the leading creator of social wealth, and the bearer of the first distribution of national income. If the first distribution seriously deviates distribution justice, distribution is unable to be turn again. The justice of enterprise income distribution between labor and management is not only related to the justice of enterprise income distribution, but related to the justice of first distribution of national income and the entire national income distribution. However, there is a misunderstanding in both China’s theoretical and practical circle:we focused on efficiency in first distribution, and left equity to the re-distribution. This erroneous understanding directly leads to respecting efficiency blindly, ignoring and trampling fairness in the practice of corporate income distribution, Not only ignoring and trampling on fairness can not contribute to the efficiency that, but it is an impairment of the efficiency. This point has been proved by that Chinese income gap between labor and management, conflicts between labor and enterprises, blocked economic development of whole society, and the vicious cycle pattern of detracting common interests. In a society ruled by law, the law is the most authoritative and effective means to safeguard the right, to protect the interests, and to achieve justice. This paper based on "the first distribution also needs to pay attention to justice" in the report of the17th Party Congress, bringing the issues of distributive justice into the field of corporate income distribution between labor and management. This paper gives analyses on legal reasons of that enterprise income distribution departure from justice, and explores the legal path to achieve justice of corporate income distribution. This has a positive and important significance towards no matter the development of theory of distributive justice, or the reform of enterprise income distributive system, or the improvement of the legal system of enterprise income distribution.The author introduces the theoretical basis of enterprise income distribution between labor and management from several aspects:theory of labor’s value and the surplus value, theory of human rights, theory of labor-management benefit community, and theory of profit sharing. Firstly, theory of labor’s value and the surplus value indicates the real source of corporate profits:the capital elements provided by management bring value transfer only, and can not add values. And the enterprise profits are generated from increasing value of labor power (including laborer’s labor and business operators’ and managers’ labor). Considering enterprise income distribution, we should respect labor and workers, and we should let the income based on hardworking take the dominant position in the enterprise income distribution. Secondly, human rights is the most basic right for men, and the right of subsistence and development is the core of human rights. Theories of human rights require the enterprise income distribution not only to meet the workers’ and their families basic needs, but also, to some extent, to protect labor’s right of development, and to provide the material basis for their development. Thirdly, theory of labor-management benefit community is the subversion of the traditional conflicts theory. From the long-term perspective, labor and management in an enterprise are not the group of contradictory interests, but a community of interests. The theory requires that in the income distribution we should not only pay attention to the management’s interests, but also pay attention to workers’ interests. We shall never be discriminatory, especially favoring management’s interests over worker’s for capital advantage. Finally, theory of profit sharing requires that achievements of enterprise development shared by employers and employees, rather than owned by management only with its capital advantage. In the pattern that "Capital over labor", theory of profit sharing also contains a connotation that labor who in a weak position need protection.Equality, freedom, fairness, and efficiency, all these are organic elements for composing the value of enterprise distributive justice. But in the sequence of values, there are different perspectives of distributive justice:the liberal advocates of freedom and efficiency; the leveler stands on equality and fairness; and the one who believe in eclecticism advocates the equal priority of freedom, efficiency, equality and fairness. The forming of the justice of enterprise income distribution between labor and management passed four steps:"priority of fairness","pay attention on both efficiency and fairness","give priority to efficiency with due consideration to fairness", and "laying stress on fairness in preliminary distribution"."Laying stress on fairness in preliminary distribution" enhances the status of fairness in the value composition of the justice of, emphasize the fairness in the field of enterprise income distribution. Actually, it has developed and improved the "give priority to efficiency with due consideration to fairness". The so-called "give priority to efficiency with due consideration to fairness" means giving priority to efficiency instead of fairness. This value orientation ruled the internal relationship between efficiency and fairness. But during the process of chasing profits, we have given up the caring of fairness with the guide of policies "focusing on the central task of economic construction" and "developing social productive force energetically". And the inevitable result of giving up the fairness is the common lessening of both efficiency and equity.1believe that, we should give priority to fairness. What we call efficiency should be the one based on fairness, and there is no efficiency when there is no fairness. Therefore, the value orientation of enterprise income distribution should change "give priority to efficiency with due consideration to fairness" into "efficiency based on fairness". It has stressed the efficiency, allowing the existence of certain labor income gap; in another aspect, its has settled limits towards pursuit of efficiency:we can not abandon fairness to pursuing efficiency, and we can not abandon efficiency to pursuing fairness. This value orientation is the basic requirement of both human rights and China’s essence of socialism. It not only rationalizes the relationship between fairness and efficiency, but also realizes the inherent unity of them."Distribution according to work as main body, and a variety of modes of distribution coexisting" is the current distribution mode in our country enterprise. Among them, the state-owned enterprise is distribution according to work, that is, distribution according to the labor contribution; and on the private enterprise follow distribution according to factor of production, that is, distribution according to the element of production contribution. Distribution according to work and according to factor of production reflects not only the equality, but also reveal the contribution, and is basically consistent to distribution justice principles. But in practice of our country enterprise labor income distribution, distribution according to work and according to factor of production, advocating equality is only form equality (equal rights and equal rules) and is not essential equality. It pays more attention to capital contribution, not labor contribute, and labor basic needs not to be considered. In order to promote justice of our country enterprise labor income distribution, author think, it should take the principle of distribution justice as theoretical prerequisite, reconstructing the principle of distribution justice between labor and corporation into the principle of distribution according to participate, the principle of equal distribution and the principle of distribution according to basic life needs. According to contribution participate into distribution principle is the specific application of contribution principle in income distribution between enterprise and labor, it means that the enterprise pay reward according to the contribution for society that production factors makes, which labor and enterprise put into production. The corresponding income that two sides get is realization of the economic in ownership of production factors, but the essence is the reward to contribution of society, which brought by production elements that the both sides of labor and enterprise putting into. Equal distribution principle is the specific application of the principle that equality in the enterprise labor income distribution, it means to in the enterprise labor income distribution, the labor and the management of enterprise enjoy equal rights to get income distribution, they can equal to participate in that process, and get the income corresponding to their contribution. Equal distribution principle means not only equal to own distribution rights, but also means combining essential equality. That’s to say, we have to look beyond the form equality and fully considered the objective differences between the employers and workers, and give the labor in the weak position tilt protection, so that prevent the management’s use of its capital advantage exploited labor. The basic life needs principle is the specific application of needs principle in the enterprise labor income distribution, it is to point to the income that labor get in distribution must cater to their own and their families basic needs. This principle is specifically targeted at the revenues for labor, setting the bottom line for labor income, namely whether labor’s contributions, labor income shall not be lower than the share for labor themselves and their families’ basic needs.Author using an empirical investigation and data analysis, come to the conclusion that the overall performance of our country enterprise labor income distribution deviating distribution justice are:the management’s income is too high, labor income is too low, the management income occupy labor income, labor failed to get synchronous gains from business and social economic development.The specific performance are:(1) labor income share of GDP is low. Labor income plus peasant workers income, less than22%of GDP, that formed a sharp contrast to the western developed countries which employees pay an average50%above of GDP;(2) enterprise (the management) income, including government income of GDP has a rising trend up year by year, but labor income in GDP accounting declined year by year;(3) the total revenue in the labor though increased year by year, but growth pace is far more lower than enterprise (the management) income and government income growth speed;(4) labor income was wanton squeezed, defaulted, embezzled by enterprise (the management);(5) enterprise profit erosion labor wage;(6) the management exclusive possess enterprise surplus; And so on. Visibly, the enlargement in our country present enterprise labor income gap cause enterprise labor income distribution deviating of distribution justice. The legal reasons as follows:first,"giving priority to capital" guiding ideology of the legislation leading to enterprise labor income distribution laws and regulations guiding and indulging to lay particular weight on the management interests; Second, the labor rights configuration is not equal, and absenting of labor property law, so that labor can’t participate in enterprise surplus distribution, enterprise surplus owned by the management’s exclusively; Third, the legislation of labor wage right has inadequate protection in our country, there are many problems from wage legislation, the minimum wage legislation,salary determining by collective negotiation to the wages normal growth legislation and so; Fourth, government regulations as obligation on the enterprise labor income distribution is not enough, and the government’s disorder problem is serious in the enterprise labor income distribution; Fifth, trade unions protect worker wage distribution rights effectively.In view of legal reasons for China’s enterprise labor income distribution deviating of distribution justice, in perfecting on countenneasures, the author suggest do it through three aspect:the legal idea of enterprise labor income distribution law legislation, law principles and specific legal system In the legal idea, the author advocates change "giving priority to capital" idea with the people foremost idea, labor protection idea, labor and enterprise benefits lean win-win principle and fair share ideas. People foremost idea requires not only means labor foremost, but give concern to management requirements; giving the labor and the management equal legal status; taking the labor and the management as purpose, rather than means; preventing excessive differentiation between the employers and workers. Tilting protection for labor idea require through setting legal system which seems not equal to protect labor that is in the weak position, so as to realize the essence of labor interests equality. Labor win-win principle require legislation lead enterprise management to take the ides of achieving both sides maximum benefit as their inherent spirit and common paradigm. In "capital strong while labor weak" pattern, adhering to the labor win-win principle is to be nice to labor, because be good to the labor is also to the management. Fair share ideas requires legislative protection to fair sharing of enterprise development efforts between labor and management. It means that workers can not only gain wage which cater to their own and their family members’basic needs, but also be able to participate in share the enterprise surplus. In law principle, the author thinks that our country enterprise labor income distribution legislation should insist that the right to labor protection principle, labor interests balanced principles and enterprise benefit maximization principle. Labor rights protection principle is to protect workers get incomes to support their own and their family’s basic needs based on the law in the labor interest game; Labor interests balanced principle requires enterprise legislation should take the interests of both sides,not attend or cherry only one side; Enterprise benefit maximization principle aims to make the enterprise "cake" biggest by legislation guiding, standardizing and promoting enterprise to make the "cake" biggest,while based on this, realize the maximization of the labor and enterprise’s respective benefits. In the specific legal system of perfecting, firstly to establish labor property rights, make the rights of labor claims to share the enterprise surplus has statutory delimitation, offering labor legal basis to participate in the enterprise surplus share; Secondly, perfecting our country’s legislation of wage, ensuring the realization of the right to the labor wage; thirdly, strengthening the government’s obligation; Finally, the labor union can make labor wages rights protection come true.更多还原