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出 处:《中国社会科学》2015年第8期182-203,208,共22页Social Sciences in China
基 金:国家社科基金重大招标项目"中国近现代手工业史及资料整理研究"(项目号14ZDB047)的中期成果之一
摘 要:给企业员工发放年奖,原是1949年以前苏州地区工商企业普遍实行的做法。在物价飞涨、民不聊生的民国晚期,年奖发放成为工人向企业主争取权益的重要内容。由此,年奖作为企业主追求剩余价值最大化手段的属性得以呈现。新中国成立后,工人阶级成为国家主人,但由于历史延续暨新民主主义经济的混合性等原因,企业年奖制度被全面继承。1953年过渡时期总路线公布后,年奖制度开始出现明显变化。社会主义改造基本完成的1956年,年奖制度被取消,工人阶级利益得到保障。改革开放后实行的年奖制度属于制度创新,并非简单回归。这一演变过程与社会主义国家属性暨社会主义初级阶段的历史定位相适应,体现了工人与国家利益的统一,但其中充满叠加性与混杂性的复杂因素,需要秉持马克思主义历史主义原则,细腻地予以揭示。The granting of annual bonuses to employees in enterprises was a common practice in industrial and commercial enterprises in the Suzhou area before 1949.In the late republican period,when prices soared and the people could barely eke out an existence,the issuing of annual bonuses became an important way for workers to win rights and benefits from their enterprises.The annual bonus thus exhibited the character of a means by which the owner of the enterprise could pursue the maximization of surplus value.After the founding of 'New China' in 1949,the working class became 'masters of the country,' but for reasons of historical continuity and the composite nature of the New Democratic economy,the system of annual bonuses was retained in full.With the proclamation of the General Line during the transitional period in 1953,a marked change took place in the annual bonus system.In 1956,when the socialist transformation was basically completed,the system was eliminated,thus guaranteeing the interests of the working class.The year-end bonus system implemented since reform and opening up in 1978 is an institutional innovation rather than a simple regression.It is an evolutionary process suited to the historical orientation of a socialist country and the primary stage of socialism.It displays the unity of the interests of workers and those of the state,but is full of complex overlapping and blended elements.It needs to be presented in detail adhering to the principles of Marxist historicism.
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