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Zhu Guozi  No. 52
Author: Published: 2017-11-09
Zhu Guozi  No. 52
State-owned Assets Supervision and Administration Commission of Zhuzhou Municipal People's Government
About Issuing "Wages of State-owned Enterprises under Zhuzhou Municipal Administration"
Notice of Total Budget Management Measures
The "Zhuzhou Municipality's Measures for the Administration of Total Wage Budget Management" has been deliberated and approved at the 10th Executive Meeting of the 15th People's Government of Zhuzhou City on August 3, 2017, and is now issued to you. Please implement it carefully.
State-owned Assets Supervision and Administration Commission of Zhuzhou Municipal People's Government
September 22, 2017
Wages of State-owned Enterprises under Zhuzhou Municipal Administration
Total Budget Management Measures
Chapter I General Provisions
First In order to effectively fulfill the responsibilities of state-owned asset investors, further improve the income distribution control mechanism of municipally-managed state-owned enterprises, guide the promotion of enterprises to establish and improve the mechanism for the normal growth of employees' wages, and promote the scientific development of enterprises. The State-owned Assets Law, the Interim Regulations on the Supervision and Management of State-owned Assets of Enterprises, the Labor Contract Law of the People's Republic of China, the Municipality's Implementation Opinions on Deepening the Reform of the Remuneration System for the Personnel in charge of State-owned Enterprises, and the State's Income Distribution Related Policies, Actually, formulate this method.
Article 2 The state-owned enterprises under the administration of these measures refer to wholly state-owned enterprises and state-owned holding enterprises (hereinafter referred to as enterprises) that the Municipal State-owned Assets Supervision and Administration Commission performs the role of investor on behalf of the municipal government.
Article 3 The management of total salary budget refers to the development strategy and functional positioning of the enterprise, according to the annual production and operation goals, economic benefits and human resources management requirements, to make planned arrangements for the company's total annual wages and employee wage levels and to effectively control and Supervised activities.
Article 4 The total wages referred to in these Measures refer to the total labor remuneration paid by an enterprise directly to all employees of the enterprise within a fiscal year, including wages, bonuses, allowances and subsidies, etc., and their composition shall be implemented in accordance with relevant state regulations.
The "employees" mentioned in these Measures refer to all persons who have entered into labor contracts with the enterprise, personnel who have not formally entered into labor contracts with the enterprise, but have been formally appointed by the enterprise, and labor dispatch workers.
The fifth The total salary budget management should follow the following principles:
(1) Adhere to the combination of employee income distribution and enterprise functional positioning, and determine the total wages and wage levels in line with the nature and functional positioning of the enterprise.
(2) Adhere to the combination of efficiency-oriented and consideration of fairness, guide enterprises to continuously improve social and economic benefits, and establish and improve a mechanism for determining total wages and a mechanism for the normal growth of employees' wages.
(3) Adhere to the combination of market-oriented reforms and effective regulation, give full play to the role of corporate market players, gradually promote market-oriented reforms of corporate income distribution, scientifically and rationally control income distribution levels, and promote fair income distribution.
Article 6 Enterprises should establish a total salary budget management system, standardize and refine the total salary budget management process, organize the preparation, declaration, implementation and adjustment of the total salary budget, and establish a staff salary regulation and management centered on the total salary budget system. System, and consistent with the employee salary budget of the company's financial budget system.
Article 7 Enterprises are classified into three categories: public welfare, functional, and competitive according to their different functions. The State-owned Assets Supervision and Administration Commission of the Municipality implements classified supervision of the compilation and implementation of the total wages of enterprises, and regulates the overall level of enterprise income distribution in accordance with the law.
The public welfare enterprises referred to in these measures refer to the enterprises whose main objectives are to protect people's livelihood, serve the society, and provide public products and services, and actively introduce market mechanisms to continuously improve the efficiency and capacity of public services and ensure the normal operation and stability of cities.
The functional enterprises referred to in these measures refer to the major special tasks or realizing specific functions of the municipal party committee and government, with the main goal of preserving and increasing the value of state-owned capital, ensuring the operation of the local economy, or completing major special tasks, focusing on the development of forward-looking strategic industries. Efforts to achieve an organic and unified enterprise of economic, social and safety benefits.
The competition enterprises referred to in these measures refer to the main objectives of enhancing the vitality of the state-owned economy, enlarging the functions of state-owned capital, and realizing the preservation and appreciation of state-owned assets. Commercial operations are implemented in accordance with market-oriented requirements, and production and operation activities are independently and independently carried out in accordance with the law to achieve survival of the fittest. Progressive business.
Chapter II Preparation and Review of Total Wage Budget
eighth Enterprises should follow the procedures of “unified caliber, combination of upper and lower levels, hierarchical compilation, and level-by-level summarization” to organize the preparation of the total salary budget at all levels. The scope of the total salary budget preparation should be consistent with the scope of the consolidated financial statements of the company's business performance assessment.
Article 9 An enterprise shall prepare a total salary budget in accordance with the categories of the person in charge of the enterprise, ordinary employees, labor dispatchers, retired and retired personnel, etc., among which: the salary of the person in charge of the enterprise shall make budgetary arrangements in accordance with relevant assessment methods and performance evaluation targets; general The total wages of employees are prepared in accordance with the relevant principles of Articles 10 to 15 of these Measures; the salary of enterprise labor dispatch personnel, and the living expenses of retired and retired personnel are reasonably prepared according to the actual situation of the enterprise and relevant state regulations. Enterprises should strictly manage labor dispatch personnel in accordance with relevant national laws and regulations.
The "ordinary employees" referred to in these measures refer to employees other than the person in charge of the enterprise, those who leave and retire from work, and personnel dispatched by the labor service.
Article 10 Enterprises should establish a wage floating mechanism linked to the company's operating efficiency indicators, based on the previous year's corporate wage growth guidance issued by the Municipal Human Resources and Social Security Bureau, based on the actual total wages paid in the previous year, based on the company's annual operating efficiency indicators The target value, corporate development strategy, human resource management needs, and labor cost bearing capacity, etc., shall reasonably prepare a total salary budget and determine the increase and decrease of the total salary.
The comprehensive increase and decrease of the operating efficiency indicators of the enterprise = ∑ (the increase and decrease of the operating efficiency indicators × weight)
Article 11 The operating efficiency-linked indicators of public welfare enterprises are three indicators of operating income, total profit, and net assets, of which: the operating income indicator accounts for 35% of the weight, the total profit indicator accounts for 35% of the weight, and the net asset indicator accounts for 30% of the weight.
Article 12 The functional efficiency indicators of functional enterprises are four indicators: investment amount, total profit, operating income, and net assets. Among them: the investment amount indicator accounts for 30% of the weight, the total profit indicator accounts for 30% of the weight, the operating income indicator accounts for 30% of the weight, and the net Asset indicators account for 10% of the weight.
Article 13 Competitive enterprises' operating efficiency linked indicators are three indicators of total profit, operating income and net assets, of which: the total profit indicator accounts for 50% of the weight, the operating income indicator accounts for 30% of the weight, and the net asset indicator accounts for 20% of the weight.
Article 14 If the company ’s budgeted annual operating efficiency-linked indicators have increased compared to the previous year, the increase in the total salary of ordinary employees in the enterprise shall be adjusted according to the principle of low efficiency increase and wage growth guidance:
(1) If the average salary of employees in an enterprise is lower than the average salary of employees in urban non-private units in the city last year, the total wage increase shall not be higher than the online wage increase guidance line;
(2) If the average salary of employees in an enterprise is higher than the average salary of employees in urban non-private units in the city last year and is less than two times, the increase in total wages shall not exceed the baseline of the wage increase guidance line;
(3) If the average salary of employees in the enterprise reaches more than two times the average salary of employees in non-private units in cities and towns in the city last year, the increase in total wages shall not exceed the salary increase guidance line.
Article 15 If the business efficiency-linked indicator of the annual budget of an enterprise is lower than that of the previous year, the total salary of ordinary employees of the enterprise shall, in principle, be reduced by the same proportion. If the average salary of employees in the enterprise is lower than the average salary of employees in non-private units in cities and towns in the city last year, the total salary of ordinary employees in the enterprise may not be reduced.
Article 16 Due to special reasons such as industrial structure adjustment, production and operation transformation, introduction of innovative talents, implementation of human resource reserves, etc., if a special budget is required for the total salary application, the specific reasons for applying for the budget plan shall be stated, and the municipal SASAC shall be communicated before the application. .
Article 17 When an enterprise prepares a total wage budget, data on operating income, total profits, investment, net assets, wage levels, and number of employees should be compiled and reported in accordance with regulations to ensure that the total wage budget is true, complete, and accurate.
Article 18 The total salary budget of an enterprise shall be subject to hierarchical management and review according to the capital contribution relationship. The board of directors of an enterprise group (the one without a board of directors is the general manager's office meeting, the same below) is responsible for reviewing the total wages budget of the subsidiary companies and compiling the group's total wages budget report.
Article 19 The total salary report of the enterprise shall be submitted to the Municipal State-owned Assets Supervision and Administration Commission by the end of March of the budget year, and shall be copied to the supervisory committee of the enterprise. The total salary budget report mainly includes the following:
(1) Budget declaration form of total annual salary of the enterprise budget;
(2) Analysis of the completion of the company's operating efficiency indicators for the previous year, the implementation of the total salary budget and analysis of differences;
(3) A description of the target value of the company's budget for the annual operating efficiency index and the preparation of the annual total salary budget;
(4) Other relevant circumstances.
Chapter III Implementation and Settlement of Total Wage Budget
Article 20 The headquarters of an enterprise group and its subsidiaries are budget execution units. The enterprise group guides the budget execution units to carry out the preparation of the total salary budget, timely decomposes and approves the approved total salary budget, and implements the budget execution responsibilities at every level.
Article 21 Within the scope of the total salary budget, an enterprise may independently allocate according to the characteristics of production and operation, the internal performance evaluation system, and the salary system. Enterprises should establish a differentiated internal wage distribution system that is compatible with the characteristics of the company's production and operation, with post performance contribution as the main distribution element, post performance wages as the main content, and incentives and constraints, to reasonably determine the inter-group industry. The income distribution relationship between enterprises and employees of the Group's headquarters and subsidiaries, key positions and employees in ordinary positions, strictly regulate the order of wage distribution, and constantly optimize the structure of income distribution.
Article 22 The Municipal Human Resources and Social Security Bureau shall, before issuing the wage guidance line for the previous year, budget according to the wage guidance line for the previous year. If the Municipal Human Resources and Social Security Bureau actually issued a wage guidance line for the previous year that is significantly different from the previous year's wage guidance line, the total wage budget shall be adjusted in accordance with the relevant provisions of Chapter 2 of these Measures.
Article 23 The municipal SASAC shall order corrections for enterprises that do not submit budget reports of total wages on time or that do not meet budgeting requirements. If the total salary budget of the enterprise is severely deviated from the actual situation, and the relevant budget indicators are not connected, the enterprise is required to re-compile the report.
Article 24 The enterprise may adjust the total salary budget if one of the following situations occurs during the budget implementation process:
(1) The state's income distribution policy has undergone major adjustments;
的； (2) A major change in the market environment has caused a significant change in the effectiveness of the enterprise ;
(3) Major asset reorganizations such as the division or merger of an enterprise result in significant changes in the efficiency of the enterprise and the number of employees;
(4) Other special circumstances.
Article 25 If an enterprise adjusts its total salary budget in accordance with the provisions of these Measures, the adjustment plan must be submitted to the Municipal SASAC for approval before the end of August after it has been reviewed and approved by the board of directors.
Article 26 At the end of the year, the enterprise shall liquidate the implementation of the annual total salary budget in accordance with the actual operating efficiency of the enterprise and in accordance with the relevant provisions of this company's wage system and Chapter II of these Measures, and report the liquidation to the SASAC before the end of March of the following year. . The liquidation report shall analyze and explain the difference and influencing factors of the budget execution results, the labor cost input-output situation during budget execution, and so on.
Article 27 The Municipal State-owned Assets Supervision and Administration Commission comprehensively analyzes and evaluates the implementation of the total salary of the enterprise, the implementation of the relevant national income distribution policy, and the completion of the operating efficiency indicators, and verifies the total annual salary of the enterprise. The enterprise shall, according to the total wages approved and approved by the Municipal SASAC, make actual expenditures and confirm the relevant costs in accordance with the relevant state regulations.
Article 28 The budget and liquidation of the total wages of the enterprise shall be filed with the Office of the Leading Group for the Reform of the Compensation System for Persons in charge of Deepening State-owned Enterprises in accordance with regulations.
Chapter IV Supervision, Inspection and Accountability
Article 29 Enterprises shall strengthen the management of the payment of total wages and regulate the establishment of branches
Road. The wages approved by the municipal SASAC are always extra, and no other wage items can be included in the cost in other forms.
Article 30 The Municipal State-owned Assets Supervision and Administration Commission of the People's Republic of China shall establish a dynamic monitoring system for the total wages of enterprises, track and monitor the implementation of the main indicators of total wages, input and output of labor costs, and urge enterprises to strengthen the supervision and control of budget implementation. The enterprise shall reasonably arrange the progress of the total salary distribution in accordance with the completion of the annual operating efficiency target, and report the implementation of the total salary budget progress to the Municipal SASAC before the end of August of the budget year.
Article 31 The company's total salary budget and liquidation performance are included in the scope of the annual SASAC's annual business performance assessment audit report and the company's supervisory board's annual supervision and inspection report.
、工资增长突破调控线、未完成经营效益目标值或者未有效执行工资效益联动机制的企业，除在下一年从工资总额预算及相关费用预算中扣除外，市国资委对企业给予通报批评，对企业负责人给予考核扣分、扣减部分或全部绩效年薪。 Article 32 For enterprises that have excessive deviations in the implementation of the total wage budget , that wage growth has exceeded the regulatory line, that have not completed the target value of operating efficiency, or that have not effectively implemented the wage benefit linkage mechanism, except for the total salary budget and related cost budgets in the next year In addition to deductions, the Municipal SASAC criticized the company for notification, and gave the person in charge of the enterprise a deduction of points and a reduction of some or all of the annual performance salary. Those who falsify during the budget execution process shall be held responsible for the party and government discipline of the responsible persons and responsible persons of the relevant enterprises.
Chapter V Supplementary Provisions
Article 33 The total salary management of the enterprise management institutions authorized by the Municipal SASAC shall be implemented by the Municipal SASAC with reference to these Measures.
Article 34 The management of total wages of municipal state-owned listed companies shall be implemented in accordance with the relevant national laws and regulations.
Article 35 The management of the total wages of other municipal state-owned enterprises shall be implemented by the institutions that perform their duties as investors in accordance with these Measures.
Article 36 The management of total wages of state-owned enterprises in counties and cities can be implemented with reference to these Measures.
Article 37 The interpretation of these measures is the responsibility of the Municipal SASAC.