【作者】 李姗姗；

【导师】 穆怀中；

【作者基本信息】 辽宁大学 ， 人口、资源与环境经济学， 2009， 博士

【摘要】 中国的职工工资经历了计划经济、转型经济、市场经济三个重要的历史阶段。在计划经济时期,工资制度以高度集中统一为特点,先后实行了供给制、“工资分”、等级工资制度。此阶段的工资直接生产部门高于非直接生产部门、重工业高于轻工业、企业高于机关,工资水平普遍很低,增长很少,在文化大革命期间甚至逐年递减。在转型经济时期,国家对企业内部工资分配权进行下放,企业与机关事业单位的工资增长脱钩,此阶段主要实行结构工资制,其中的基础工资部分随物价进行指数化增长。市场经济时期,企业工资决定机制由原来的计划、行政决定机制转变为市场决定机制,行业之间、企业内部的工资差距、奖金分配逐渐拉开,国家通过工资指导线制度、劳动力市场工资指导价位、人工成本信息、最低工资制度等对企业工资进行指导和宏观调控。随着市场经济的不断发展,企业工资分配缺乏理论指导、没有建立科学的薪酬管理制度、国家对职工工资的宏观调控力度不够、市场机制尚不完善等原因,致使中国职工的工资问题不断凸显。归纳起来主要有三条:第一,整体工资水平偏低。以制造业平均工资为例,职工的工资水平在国际上处于中下等收入国家的行列,和高收入国家的雇员工资相差十多倍。这主要是由于我国职工工资总额占国内生产总值的比重过低造成的,近十多年都一直保持在百分之十几的水平,和发达国家百分之五十的水平相去甚远。第二,行业之间、地区之间、企业内部工资差距不断扩大。这主要是由于垄断行业工资收入过高,地区之间经济发展不平衡,企业内部工资分配比例不当、管理层工资收入过高等原因造成的。第三,工资增长不规范。这主要表现在行业之间和企业内部工资增长不均衡,同时某些民营企业和垄断性企业不严格执行工资指导线制度,致使工资增长的市场原则和社会公正原则都没有得到很好的体现。职工工资水平长期偏低、增长缓慢、差距过大必将影响职工的工作积极性,不利于居民生活水平的提高,有阻于经济的发展,并且已经引起了国家和政府的高度关注。2007年10月,党的十七大提出要“逐步提高居民收入在国民收入分配中的比重,提高劳动报酬在初次分配中的比重”,建立企业职工工资正常增长机制,同时要调节过高收入,打破经营垄断,扭转收入分配差距扩大的趋势。在上述背景下,本文主要研究的是中国职工工资的指数化增长问题。关于此问题的研究分为两个部分,即职工工资总额要提高到一个什么样的合理水平,以及职工的平均工资应该按照如何的速度进行增长。论文首先对经济学各时期的工资理论进行了梳理,为工资增长的理论研究奠定了基础。接着又整理和分析国外工资的调整方法,并对各种方法的优缺点进行了评价,对中国工资调整指数模型的建立起到了重要的借鉴作用。根据中国职工工资水平偏低的现实和十七大“提高劳动报酬在初次分配中的比重”的精神,确定工资总额增长的理论依据。通过对劳动生产要素分配系数的理论分析,设定中国的劳动报酬在国民收入中的比重从2006年匀速提升到2050年75%的水平,再按照层层剥离的方法,最终确定城镇职工的工资总额,以此作为工资调整的目标上限值。工资总额的测定模型为:其中W表示城镇居民工资收入,G表示国内生产总值,H表示劳动生产要素分配系数,Q表示城镇居民获得劳动报酬的比例,θ表示必要的扣除比例。通过对模型中各参数值的设定,对中国未来的职工工资总额目标值进行了测定,得出按照此增长水平提高中国城镇职工工资,到2050年将基本跨入高收入国家行列的结论。通过对国外工资调整方法的分析与比较,确定了中国工资增长模型的指数化方式,选用劳动生产率、经济增长和消费价格指数作为模型参数。通过对工资增长速度与各项指标参数的数理关系分析,得出分行业的工资调整计量模型,并确定了高、中、低三种不同的调整方案。低标准工资调整指数模型:ω_min=γ^*π基准工资调整指数模型:ω=α₁^*β^*lab+α₂^*β^*g+γ^*π高标准工资调整指数模型:ω_max=max[lab,g]+π其中ω为平均货币工资增长率,π为消费价格指数上涨率,lab为劳动生产率的增长率,g为GDP的增长率,β和γ是针对劳动生产率/经济增长率和消费价格指数增长过高时的调整系数,α₁和α₂,分别是劳动生产率和经济增长率的权重系数,不同的行业拥有不同的数值。论文对基准方案和高标准方案的分行业工资调整进行了预测,得出工资指数化调整方案将缩小行业工资增长差距的结论。并把依据两种调整方案预测的工资总额同所测定工资总额目标上限值进行比较,得出目标上限值设定合理、高标准增长方案使工资总额逐渐向目标值靠拢的结论。从收入分配的方面进行了工资调整指数的公平和效率分析。泰尔指数计算法从实证的角度证明了工资指数化调整方案将缩小行业之间、企事业单位和机关之间工资的差距。从资源配置的角度,分析了工资调整指数方案将改善政府直接配置资源或控制资源的无效率状态,弱化垄断行业和体制内企业的不公平优势地位,增强劳动力市场信息的完全化等效率特点。从理论和实证两个方面分析了工资指数化调整方案对中国城镇居民消费、储蓄和投资的影响。中国城镇居民收入分配差距过大,收入所得过多地集中在少数人手中,导致庞大的中低收入阶层边际消费倾向和消费结构层次低、储蓄率过高、储蓄向投资的转化率低下,不利于经济的发展。工资调整指数方案有助于收入差距的缩小和中等收入阶层的扩大,因此将有利于中国城镇居民消费结构的优化和投资倾向的提升,扩大消费需求和投资需求,促进经济的增长。基于工资调整指数研究,提出了工资适度差距与平衡增长的理论思想,设计了分阶段的宏观工资调控机制。提出通过健全集体谈判工资制度、完善工资指导线制度、制定政府宏观调控工资的配套措施、合理化税收和完善社会保障制度等手段来配合工资调整。健全集体谈判工资制度主要是强化国企工会职能、建立行业工会联盟、重点协商工资计算方法机制和工资增长机制、加快集体谈判的立法。完善工资指导线制度主要是依据工资调整指数模型建立行业工资指导线,使各行业职工工资科学、合理、持续地增长,缩小行业工资的不合理差距。政府宏观调控工资的配套措施有:第一,政府向垄断性行业征收由于垄断经营而带来的超额利润,从根源上控制垄断行业的高工资现象;第二,用此部分资金对长期工资水平低和增长缓慢的企业职工给予工资补贴,提高家庭负担较重的年轻人工资待遇等;第三,规范工资政策外津贴,特别是削减机关事业单位的补贴项目,实行工资货币化、透明化。合理税制结构、深化个税改革,提出通过指数化个税起征点、缩减免税项目来提高个税比重,以家庭为个税征收单位,从纵向公平和横向公平双向来强化其调节收入分配的作用。社会保障制度是配合工资调整、保障居民生活水平的最底线,完善了社会保障制度才能使职工没有后顾之忧,才能使工资增长、扩大消费、促进经济发展、提高居民生活水平的根本目标得以实现。更多还原

【Abstract】 The wages of workers in our country has experienced a planned economy, transition economy, market economy, three major historical stages. Under the planned economy period, the wage system is characterized by a highly centralized, has carried out supply system, "wage score" and grade wage system. In this stage wages of the direct production sectors was higher than the non-directly productive sectors, heavy industry’s was higher than light industry’s, corporations’ was higher than the departments’, wage levels were generally low, increased a little, during the Cultural Revolution wages even decreased year after year. With economies in transition period, the state decentralized the right of wage distribution to enterprises, enterprise and government organizations and institutions linked wage increasing were taken off, the main of the implementation of this stage was the structure of wage system, in which part of the basis of wage indexation with prices to increase. In the period of market economy, the enterprise wage determination changed from the plan and administration determination to the market determination, the wage gap and bonus distribution between industries and enterprises are gradually enlarged. The state guides and macro-controls enterprises’ wages through wage guide line system, labor market wage guide price, information on labor costs, the minimum wage system.With the continuous development of market economy, enterprises lacking of theoretical guidance to the wage distribution, there is no pay to establish a scientific management system, the state’s macro-control wages is not enough, China’s market mechanism is still not perfect and other factors. All the factors led to the problem of salaries of our employees constantly highlighted. To sum up there are three: first, the overall wage level is relatively low. The average wage in the manufacturing sector as an example, the wage level of workers in China is in the lower-middle-income countries of the world, and high-income countries are more than 10-fold difference to china. This was mainly due to China’s gross wages of GDP was too low ,over the past decade had been maintained at more than ten per cent level, and developed a far cry from the 50 percent level. Second, the wage gap between industries, the regions, within enterprises continues to grow. This was mainly due to high wages in monopoly industries, unbalanced economic development between regions, the improper wage distribution within enterprises, too high wages of managers. Third, wage growth has non-standard, which is mainly manifested in the industries and enterprises. While some private enterprises and monopolistic enterprises do not strictly enforce the wage guide line system, resulting the market principles of wage increase and the principles of social justice have not been well reflected.Long-term low wage levels, slow growth, and large gap will affect the enthusiasm of workers, not conducive to the improvement of living standards of residents, be resistance to China’s economic development. The country and government has pay attention to this. In October 2007, the 17th National Party Congresses brought forward that "gradual improve the proportion of residents’ income in national income distribution, and raise the proportion of the reward for labor in the initial distribution ", establish the normal wage growth mechanism, at the same time regulate excessively high incomes and break out the monopoly business keeping, to reverse the trends of widening gap between income distribution.Under the above context, this paper studies China’s index of wage growth. Research on this issue is divided into two parts, namely, the total amount of wages to be raised to what kind of a reasonable level, as well as the average wage of workers should be based on how the growth rate.First of all, papers combed the wage theory in the on the period of economics, laid the foundation for theoretical studies. Then collated and analyzed the foreign wage adjustment methods, and evaluated the advantages and disadvantages of methods, drawing an important role on the establishment of Chinese wage adjust index model.According to the reality of low wage levels in China and the spirit of the 17th National Party Congresses, that is "to raise the proportion of the reward for labor in the initial distribution", paper determined the total amount of wage growth theory. Through the mathematical and theoretical analysis of labor production factor coefficient, set the China’s labor reward share of national income uniformly stepping up to the level of 75% from 2006 to 2050, and then stripped in accordance with the method of layers, and ultimately determined the total wages of urban workers, which as the upper limit of the target. Determination of the total wage model is: Here, W is the wage income of urban residents, G is the gross domestic product, H is the labor production factor coefficient, Q is the proportion of urban residents’ labor reward,θis the necessary deducted proportion.By setting the parameter values in the model, the paper determined the future China’s total target wages, educed the conclusion that in accordance with the growth to improve urban workers’ wages, China will enter into the rank of high-income countries.Through comparative analysis of foreign wage adjustment methods, the paper determined the China’s wage index growth model, choosing labor productivity, economic growth and consumer price index as the model parameters. Through the mathematical relationship analysis between the wage growth rate and parameters, paper determined the sub-industry econometric model of wage adjustment, and identified the high, medium and low three different types of adjustment programs.Low standard index model of the wage adjustment:ω_min =γ^*πBenchmark index model of wage adjustment:ω=α₁^*β *lab +α₂^*β^* g +γ *πHigh standard index model of wage adjustment:ω_max = max[lab, g] +πHere,ωis the average growth rate of money wages,πis the increase rate of consumer price index, lab is the labor productivity growth rate, g is the GDP growth rate,βandγare adjustment coefficients for the excessive increase of labor productivity/ economic growth and the consumer price index,α₁ andα₂ are the weight coefficients between labor productivity and economic growth, different industries have different values.Papers forecasted industries’ wages on the benchmark programs and high standard program, and concluded that the wage index adjustment program can narrow the wage growth gap between industries. Then compared the forecasted total wages with the determined total wage target, that the upper limit of total wage set reasonable, high standard program making the total wage gradually move closer to the target are on the conclusion.Paper analyzed the fairness and efficiency of the wage adjust index from income distribution. Theil index calculated way from the perspective of empirical proofed the wage index adjustment can narrow the wage gap among industries, enterprises and institutions. From the perspective of the allocation of resources, paper analyzed the wage index adjustment program can improve the inefficiency caused by government controlling resources or directly allocating resources, and weaken unfair advantage of the monopoly industries and system business , and enhance labor market information.From the theoretical and empirical aspects, paper analyzed the wage index adjustment programs impacting consumption, savings and investment of Chinese urban residents. Chinese urban residents’ income distribution gap is too large, too much income concentrated in the hands of a few, resulting in the large low and middle income classes have low levels of marginal propensity to consume and consumption structure, high savings rate, the lower conversion rate of savings to investment, which is not conducive to economic development. Wage index adjustment program will help to narrow the income gap and the expansion of middle-income class, so it will be conducive to the consumption structure optimization of china’s urban residents and upgrading of the tendency to invest and expand consumer demand and investment demand, and promote economic growth.Based on wage adjustment index, a thought of appropriate wage gap and balanced growth was brought forward. And it designed a staged macro-control mechanism for wages. Some policy recommendations including improving the wage system of collective bargaining, wage guide line system, establishing the Government’s macro-controlmeasures for wages, the rationalization of taxes and improving the social security system, were brought forward, and to cooperated the wage adjustment with those mathods. Improving the wage system of collective bargaining is to strengthen the functions of trade unions of state-owned enterprises, establish the coalition of trade unions, consult method for calculating wages and wage growth mechanism mechanisms, speed up collective bargaining legislation. Improving the wage guide line system is to establish the sub-industry wage guide lines based mainly on the wage index adjustment model, for the wages of workers in all sectors having a scientific, rational, sustainable growth, narrowing the irrational gap between the industry wages. Government macro-control measures of wages are as follows: First, the Government collects the excess profits from monopoly industries brought by monopoly control, to control the phenomenon of high-wage in monopoly industries from the root; the second, use the funds for wage subsidies to workers in those enterprises of long-term low wage levels and slow growth, as well as to raise wages of the young who have heavier family burden; the third, make subsidy beside wage policies normative, particularly to reduce subsidies in the government departments, implement monetary and transparency wages. Reasonable tax structure, deepening of tax reforms proposed through the indexation of tax threshold, reducing the duty-free items to increase the proportion of tax, making the family as a unit tax. That is from the vertical equity and horizontal equity to strengthen its income distribution role. The social security system is the most bottom-line that in line with wage adjustments to protect residents’ living standards. Only if improving the social security system, worker have no worries, the fundamental goal of making wage growth, expanding consumption, promoting economic development and improving residents’ living standards can be achieved.更多还原