初次分配中的劳动报酬占比:演变、困境与突破  

The Proportion of Labor Remuneration in the Initial Distribution:Evolution,Dilemma and Breakthrough

作　　者：张广科[1,2] 王景圣 Zhang Guangke;Wang Jingsheng

机构地区：[1]中南财经政法大学公共管理学院,武汉430072 [2]中南财经政法大学公共人力资源战略管理研究院,武汉430072

出　　处：《中州学刊》2021年第3期22-28,共7页Academic Journal of Zhongzhou

基　　金：国家社会科学基金一般项目“后小康时代农户相对健康贫困的演变逻辑及其长效治理机制研究”(20BZZ044)。

摘　　要：近年来,保护劳动所得、在国民收入初次分配中提高劳动报酬占比的政策导向不断凸显。在社会主义初级阶段,通过“按劳分配”与“按生产要素分配”两种分配方式提高初次分配中劳动报酬占比的机理和结合方式尚不够明晰,存在劳动—资本要素的回报率结构不尽合理、要素禀赋的原始分布与配置不尽合理等困境。当前在企业管理实践中已探索出劳动者凭借劳动贡献获得增量股权、虚拟受限股权及其剩余分配等增加初次分配中劳动报酬占比的新形式,未来还需要在拓展劳动者“谋生”的范畴、规范要素回报率、消除生产要素原始分配的不公平性等领域进行政策配套和完善。In recent years,the policy guidance of protecting labor income and increasing the proportion of labor remuneration in the initial distribution of national income has become increasingly prominent.In the primary stage of socialism,the mechanism and combination way of improving the proportion of labor remuneration in the primary distribution through"distribution according to work"and"distribution according to factors of production"are not clear enough,and there are some difficulties,such as the unreasonable structure of the rate of return of labor capital factors,and the unreasonable original distribution and allocation of factor endowments.At present,in the practice of enterprise management,new forms have been explored to increase the proportion of labor remuneration in the initial distribution,such as workers′incremental equity,virtual restricted equity and residual distribution by labor contribution.In the future,policies should be improved in areas such as expanding the scope of workers′livelihood,regulating the factor return rate,and eliminating the unfairness of the original distribution of production factors.The region will provide policy support and improvement.

关 键 词：初次分配 劳动报酬 按劳分配 按生产要素分配 

分 类 号：F124.7[经济管理—世界经济]