董克用
论文题目：经济体制转轨时期薪酬问题研究
作者简介：董克用，男，1953年08月出生，1995年09月师从于中国人民大学赵履宽教授，于2001年06月获博士学位。
摘 要
薪酬(Compensation)是市场经济体制下劳动力市场的重要概念，它是劳动者与就业相关的报酬，由工资报酬(Earning)和员工福利(Employee Benefit)两部分组成。在市场经济下，薪酬既是宏观经济关注的重大问题，又是微观企业人力资源管理关注的重点问题之一。在我国经济理论探讨和实际工作中，对薪酬概念的理解尚未取得共识。随着市场经济的发展，有关薪酬问题的研究显得越来越迫切。转轨以来，我国的薪酬发生了哪些变化？这些变化对宏观经济和微观企业管理有哪些影响？这是本文要回答的主要问题。
本文运用实证与规范相结合的方法，对经济体制改革20年来我国薪酬的变化作了系统的研究。论文主要包括以下内容：
1、 通过比较市场经济国家薪酬概念与我国现行工资概念的差异，界定了本文的研究对象和研究范围。薪酬概念的科学化、清晰化，是深入研究薪酬问题的前提条件。但是，论文所使用的数据，目前只能以现有的工资统计数据为主。
2、 论文将经济学200多年来的工资理论划分为三个层次，即早期的工资决定因素论、以马歇尔为代表的工资市场机制决定论以及马歇尔之后的工资理论三个层次。论文首先对早期工资理论进行了分析和评述。然后，着重分析了80年代以来的分享工资理论、效率工资理论以及组织经济理论中的薪酬研究。论文指出，虽然薪酬理论从整体上看尚处于不成熟的发展阶段，但是，200多年来市场经济国家有关工资问题的研究成果，对于研究和解决我国转轨时期的薪酬问题，无疑具有重要的启示意义。
3、 论文利用可搜集到的资料，估算了我国城镇的薪酬总量，并分析了转轨以来薪酬总水平（薪酬总量与国内生产总值之比）的变化。论文还将上述分析结果与发达市场经济国家的情况进行比较，并得出以下初步结论：我国薪酬总水平在90年代以前不断上升，这符合世界发达国家的经济史所表明的发展趋势。在90年代以后，现有资料所反映的薪酬总水平在下降。下降的原因主要有两点：第一，对薪酬所覆盖的雇员人数统计失真；第二，薪酬统计没有反映职工的工资外收入。
4、 论文分析了薪酬水平（薪酬总量除以相应范围内的雇员人数）的变化。数据表明，货币平均工资在转轨时期有两个高速增长时期。由于20年来我国既经历了通货膨胀，又经历了通货紧缩，因此，实际工资增长周期不同于货币工资增长周期。论文分析了国有经济、集体经济和其它所有制经济之间的相对工资差别，从中发现，从1985年到1997年，三者之间的差距在扩大，而1997年以后，差距在逐步缩小。
5、 论文分析了我国转轨时期特有的薪酬货币化问题。论文将薪酬货币化区分为普通消费品和耐用消费品两种薪酬货币化。论文指出，转轨以来，普通消费品和一般耐用品的薪酬货币化过程已经完成。但是，特殊耐用消费品，如住房的薪酬货币化过程尚未完成。
6、 论文搜集、整理和分析了全国各省市最低工资标准变化的资料。通过分析发现，转轨以来，各地最低工资的增长速度普遍低于当地GDP的增长速度。1999年的最低工资与1994年最初建立的最低工资标准相比，各地最低工资相对于平均工资的比重普遍有所下降；有的省最低工资的增长速度甚至低于物价的增长速度，这意味着最低工资实际购买力的下降。各地工资标准中的高低差也在扩大。从总体上看，我国的最低工资标准及其增长速度是符合经济发展水平的。但是，有10个省市的最低工资年平均增长速度超过10％，也是值得警惕的。
7、 从世界各国情况看，社会保障制度与薪酬制度有着密切的关系。论文分析了我国社会保障体系与发达国家社会保障体系的差异，明确了社会保障、社会福利、企业员工福利之间的联系与区别。论文重点分析了转轨过程中养老、医疗和失业三项保险制度改革与薪酬的关系，并明确指出：社会保险制度的改革使员工个人负担的费用比重已经达到员工薪酬的10％左右，这一负担的增加自然要求薪酬有相应的提高。改革以来薪酬水平的上升与社会保险制度的改革是有关联的。
8、 论文对转轨中公务员和事业单位员工的薪酬制度和薪酬水平进行了系统分析。论文通过分析15年来公务员制度工资标准的变化发现：低层次职位的制度工资标准增长速度高于高层次职位制度工资标准的增长速度，从总体上看，制度工资标准的高低差距在缩小。高校教师的制度工资标准呈现出与公务员相同的变化趋势。从制度工资标准看，公务员的最高标准仅相当于社会平均工资的2.25倍；高校教师的最高标准仅相当于社会平均工资的1.61倍，这样小的差距不符合市场经济规律，进一步提高高层次的制度工资标准势在必行。但是，由于国家机关人数增长过快，公务员的薪酬总量占GDP的比重，已经达到相当高的水平。由于国家机关人员过多，即使是微小的工资标准调整也会对国家财政构成巨大的压力，而关键岗位的员工并不满足于微小的工资调整。现有的制度工资标准无法吸引高层次的人才，然而，过度提高制度工资标准，又会带来一些负面效应。所以，公务员薪酬制度改革只有与人事制度改革相配套，才能从根本上解决问题。
9、 论文搜集整理了我国转轨期间东部、中部、西部三大地区之间薪酬变化的资料。通过比较发现，东部地区平均货币工资的增长速度远高于中部和西部，但近年来，三个地区增长速度的差距已明显缩小，特别是1999年，三个地区的增长速度均为12％左右。虽然东部货币平均工资远高于中部和西部，但是，从平均工资相对于人均GDP的比重看，东部地区却最低，中部也低于西部，这就是说，从平均工资的产出率看，东部最高、西部最低。论文就东、中、西部17个城市的薪酬问题作了进一步的分析。数据表明，1996年之前，大型城市与小型城市平均工资的差距一直在扩大，而1996年之后，这一差距在缩小。我们通过对17个城市数据的分析发现：东部城市的平均工资及年增长率显著高于中部和西部；超大城市的平均工资及其年增长率显著高于其它规模的城市；其它城市之间的平均工资及其年增长率并没有显著差别。
10、 产业薪酬差别是薪酬研究的重要领域。论文分析了影响产业薪酬差别的因素，提出从产业所处的体制环境、运行环境和市场态势三个角度进行分析。计划经济与市场经济这两种体制环境对产业间薪酬差别的影响是截然不同的。产业是处于竞争性还是垄断性环境之中，对薪酬差别的影响也不同。垄断性又分为技术性垄断和行政性垄断，行政性垄断往往造成不合理的薪酬差别。朝阳产业或夕阳产业是产业的两种市场态势，朝阳产业在劳动力市场上形成强烈需求，推动薪酬水平上升，薪酬差距扩大；而夕阳产业面对供大于求的劳动力市场，薪酬增长乏力。论文利用我国产业平均工资的资料，与美国、欧盟10国和新加坡的资料进行比较，从中发现：中国与美国相比，各产业中薪酬差距最大的是金融保险业；与欧盟国家相比，中国各产业间薪酬变动的幅度很大；新加坡80年代的产业薪酬差别与中国90年代末十分相似。由于我国产业工资的统计资料中没有反映员工的工资外收入，因此，这样的对比只具有一定的参考价值。
11、 职业薪酬差别是劳动力市场上基本的薪酬差别，但我国尚无系统的职业薪酬差别统计资料。从分析现有的部分城市工资价位抽样调查资料中可以看到，我国产业间平均工资差别高于统计年鉴中所反映的产业平均工资差别。论文还评介了新加坡通过公积金制度搜集到的不同产业和不同职业的薪酬差别，从中引发出有益的启示。
12、 论文系统地分析了转轨以来国有企业工资制度改革的历史背景和改革历程。论文着重对工资制度改革中的工效挂钩政策作了深入剖析，指出：该政策是在改革初期尚未形成劳动力市场及其价格、而国有企业职工工资又不得不增长的情况下，不得不实行的过渡性办法。随着国有企业改革的深化，这一政策已丧失其存在的必要性。
论文包含以下创新之处：
第一， 中国在转轨过程中存在着“反菲利普斯曲线”现象。论文通过对90年代以来薪酬水平和城镇失业率数据的分析发现，我国在转轨过程中出现了薪酬水平与失业率同时增长的“反菲利普斯曲线”现象。论文提示了形成这一现象的原因，指出：它既不同于前苏联和东欧在转轨过程中的情况，也不同于市场经济国家在曾出现过的菲利普斯曲线，即工资水平与失业率之间的反比关系。中国的“反菲利普斯曲线”现象，主要说明中国劳动力市场的发育还很不健全。
第二， 薪酬货币化要从需求和供给两方面来解决。论文通过对住房制度改革的案例分析发现，要实现薪酬货币化，不能仅从需求方面考虑，即不能局限于提高薪酬水平，还应从供给方面考虑，即要实现商品供给的市场化。如果以扭曲的消费品价格体系为参照系来调整薪酬，那么，实现的就不是市场化的薪酬体系，而是扭曲的薪酬体系。
第三， 养老保险模式与薪酬制度之间存在密切的联系。论文揭示了中国计划经济体制下养老金与工资之间的严重扭曲的关系，进而指出改革我国传统养老保险制度的紧迫性。论文在深入分析了养老金个人账户出现的背景及其对薪酬制度的影响，指出，改革后的养老保险制度不仅对员工退休金（延期支付的薪酬）有影响，而且与员工在职时的薪酬水平有关。论文还揭示了社会保障制度改革与薪酬制度改革的有机联系：薪酬水平的提高为个人账户的建立打下了基础；个人账户体系的建立有助于实现薪酬和个人收入的清晰化。
第四， 论文在回顾国有企业工资制度改革的基础上，明确提出建立现代企业薪酬制度的构想和政策建议，并对该薪酬制度的各主要部分作了理论分析。论文指出，现代企业薪酬制度应由市场工资率参照系、经营者年薪制和员工利润分享制三大部分组成。市场工资率参照系是现代企业薪酬制度的基础；经营者年薪制是形成企业内相互制约机制的关键；员工利润分享制既符合经济全球化的趋势，也符合中国国情。现代企业薪酬制度的建立，对完善劳动力市场、削弱转轨时期垄断性产业不合理的工资增长、从微观机制上缓解失业率增长与实际工资增长并存所产生的矛盾，都会起到积极的推动作用。现代企业薪酬制度的建立，也有利于公务员和事业单位员工薪酬制度的改革，并为完善我国个人收入分配系统打下坚实的基础。
The
Compensation in the Transition Period
(Abstract)
Compensation is an important concept in the market economy, and it is the reward of employees related with employment. Compensation is consists of earnings and employee benefits. In market economy, the compensation is concerned not only by macroeconomics, but also by the human resources management in the enterprises level. The concept of compensation is not get common understanding both in the research and in the management now in China. As the market economy developing in China, the research on compensation is became more and more important. What happened on compensation in China in the transition period? What are the influences of these changes on macro-economy and enterprises management? To answer these questions is the main aim of my dissertation.
The compensation changes in last 20 years in China have been analyzed by using the methods of normative economics and positive economics. The main points of this paper are as followings:
1. To identify the concept of compensation and employee by compare the differences between the concept of wage in China and the concept of compensation in market economy countries. It makes clearly base for the future research. Because I can only get the current wages statistic data in China, so I have to use these wage data, instead of the data of the compensation.
2. The wage theory for last 200 years was divided into three levels in this paper. The first level is the wage theory which focus on what factors that determined the wages. The second level is Marshall’s wage theory, it emphasizes that wage is determined by market mechanism. The third level is the post- Marshall’s theory, which has three directions. After analyze the first and second level, this paper pay more attention to the recent theory, for example, Sharing wage theory, efficiency wage theory and the theory on organizational economy. The author point out that although the compensation theory is still on developing, but it can give us a lot of ideas tools to analyze the compensation issues in China.
3. By using statistic data, the total compensation in China has being calculated and the changes of total compensation level (the total compensation divided by GDP) in the transition period were being analyzed. After compare with developed countries, the conclusion is: before 1990, the total compensation level in China was increasing, that was the same trend happed in the economic history of developed countries. But after 1990, the total compensation level has been declining. The main reasons for the decline mainly are: the first, the data of the number of employee is not correct, because the employees from SOE was decline, and the same time, the employees working in the private companies was increasing, but they were not been included in the statistic data. Second, the data of wage was not including the allowance and cash benefits that employee got from the employers.
4. The compensation level (total compensation divided by employee member) in China was analyzed in this paper. It shows that the average money wage had two fast increasing periods during the transition period. Because China experienced both inflation and deflation in last 20 years, so the average real wages had the different increase period. In this paper, the wage differences among State ownership unit, Collective ownership unit and other kind ownership unit were analyzed. It shows that before 1997, the differences among them were increasing, but after 1997, the differences among them were decreasing.
5. In this paper, the author analyzed the monetary of the compensation, that is the unique issue in the transition period in China. The monetary of the compensation can be divided into the monetary for ordinary goods and durable goods. The monetary for ordinary goods and some durable goods have realized in last 20 years, but the monetary for some durable goods, for example house, have not finished yet.
6. The detailed information on minimum wage in different provinces in China was collected. It shows that the increase rate of minimum wage was lower than the increase rate of local GDP. To compare the ratio of minimum wage with local average wage between 1999 and 1994, it find that the ratio was declining. In some provinces the increase rate of minimum wage is lower than the inflation rate, this means the purchase power of the minimum wage was lower. The gap between the highest standard and lowest standard of minimum wage in the same province was increasing in last six years. On the whole, the minimum wage standard and its increase rate is suit to the economic development in China. But there are ten provinces, their minimum wage increase rate as high as 10% annually; they should pay attention to the high increase rate.
7. Three are close relations between the social security system and compensation system. In this paper, the differences of social security system between China and other developed countries were analyzed, and the differences among the social security, social welfare and enterprises employee benefits were identified. The relationships of the reform of pension insurance system, health insurance system and unemployment insurance system with the compensation system in China were analyzed. It shows that the employees themselves already contribute at least 11% of their earnings to social insurance fund or individual account. The increasing burden of employee on social security is one of the reasons that push the compensation level to increase in the transition period.
8. The compensation system and average wage of civil servants and public institutions has been discussed in the paper. The changes of the wage standards of civil servants and public institutions for last 15 years were analyzed. It finds that the increase rate of lowest standard was higher than the increase rate of highest standard, so the gap between the highest standard and lowest standard is shrinking. For the university faculty members, the trend is the same. To compare the highest standard of civil servants and professors with social average wage, the difference is 2.25 times for civil servants, and 1.61 times for university professors. The small gap is not the market price. There is a need to increase the standard for high-level civil servants and professors. But it is quite difficult for government to increase the wage standard for civil servants, because the number of employees working in the government increasing too fast. The ratio of civil servants total compensation with GDP is rather high now. Even the small increase of the wage, there will be heavy burden for government finance. But the high position employees are not satisfied by the small adjustment. The gap is too small to attract the high-qualified person to work for government and university. But to enhance the standard irregularly, it will cause the negative effects. So the civil servants compensation system reform should be combined with the downsizing of the government.
9. The data for compensation difference in different regions and cities in China were analyzed. The China was divided into three parts, which are East part, Middle part and West part. The average wage in East increased faster than Middle and West. But in recent years, the increase rate of three regions are almost the same, especially in 1999, all of them increased 12%. Though the compensation in the East part is high, but the ratio of average wage to per capita GDP is lower than West and Middle. That means the high output rate of per unit of compensation is East, and the lowest output rate is West. 17 cities were selected to analyze the compensation differences, it finds that before 1996, the gap of average wage among the big city and small city was increasing, but after 1996, the gap was decreasing. Also the cities in the East, their compensation increased faster than the West and Middle. The wage in super-city is higher and increasing faster than other cities, but the increase rate among other cities seems no difference.
10. The compensation differences among industries are very important. There is several factors effect the industrial compensation differences. Among them, the following three are very important, the first factor is economical system, there is different for planning economy and market economy. The second factor is operation environment, the competition and monopoly is different. The monopoly also can be divided as technical monopoly and government monopoly, and the government monopoly usually cause the unreasonable compensation differences. The third factor is market foreground that means the industry is increasing industry or decreasing industry. The increasing industry has strong demand for labor market, which will push the compensation increase, and push the compensation gap larger. But the decreasing industry cannot do that. The U.S. data, EU data and Singapore data had been used to compare the differences with China. Compare with U.S., the biggest difference is in banking and financing industry. To compare with European Union, change rate is too high in China. The industries earnings distribution in Singapore in 1980 was almost as the same as China today. We should use the result very carefully, because the data from employee in China not include the allowance that very difficult to be calculated and known.
11. Occupational earning difference is the base for the labor market. There are still no systemically data on occupational earnings, but there are some surveys have been conducted. To compare the survey data and data in statistics book, it found that the gap in survey is larger. The Singapore government gets the data from the CPF system that gives us a good example.
12. The background and process of SOE’s wage system reform was analyzed in this paper. And the analyze focus on the policy that link the wage increase with profile of enterprises. Author point out that policy should be considering as temporarily police at the beginning of the reform. Because at that time there was no labor market and no price of labor force. As the reform of SOE get deeply, this police should come to the end.
There are several new
discovers in this paper:
1. There is an anti-Philips Curve in China during the transition period
The data shows, during 1990’s, the average wage was increasing and at the same time, the unemployment rate also increasing. This paper analyzed the reason and pointed out that this situation was quite different from Russia and East European countries. It also different with the situation that the Philips Cover shows, that is when the unemployment rate increase, the wage rate will decrease, and vs. The reason for anti-Philips Curve is very complicate, it mainly shows that the labor market in China is not working well.
2. The monetary of compensation should consider the demand side and
supply side
After research the case of house reform in China, the author point out that if we want to realize the monetary of compensation quickly and smoothly, we can not only consider the demand side, that is to increase the earnings. We should also concern the supply side. If we adjust the compensation according to the monopoly supply price, we get the wrong labor price, not the market labor price.
3. There are close relations between the pension insurance system and compensation system
The distort relations between the low wages and high replacement rate pension model in the planing economy were analyzed in this paper, and point out the need of reforming the old pension system. After introduce the background of the individual account, the author mentioned that the reformed pension model will not only influenced on the retire pension, but also effected the earnings which earned by working. We should combine the compensation system reform and social security reform together. On the one hand, the increase of level of earnings provide the basis for set up the individual account, on the other hand, the individual account can help government to get the useful data of earnings and compensation of the employees.
4. The new compensation model for SOE
After review the process of SOE wage system reform, the author pointed out that it is the time to set up new model of compensation system in China. The new system should consist of the labor market survey, annually salary for CEO, and profit sharing system for employee. The labor market survey is the basis of the model, the annually salary is the key mechanism for balance the benefits between the ownership, management and workers. The profit sharing system is popular in the world and it should be conducted in China to incentive the employees. The new compensation system will push the reform of the labor market, to control the increase of the earnings in the monopoly industries, to solve the issue of anti-Philips Curve that is the increase of the unemployment and at the same time increase the wages. The new compensation system in enterprises will help to reform on the compensation system for civil servants and public institutions. Final, the new compensation system will help to improve the management of personnel income system in China.
