中国薪酬发展报告（2023）
中文摘要
2023年是落实党的二十大精神开局之年，伴随深入开展学习贯彻习近平新时代中国特色社会主义思想主题教育活动，《中国薪酬发展报告（2023）》面世。该报告集遴选过去一年中国劳动和社会保障科学研究院及其战略合作单位科研团队在工资收入分配方面的部分重要研究成果，由总报告和政策篇、专题篇、区域篇、企业篇、群体篇、国际篇组成，共16篇报告，对我国2022年工资收入分配情况做了全景展示和深入剖析。
总报告从平衡性和充分性相结合的角度，分析了三年疫情大考下我国收入分配的基本情况、存在的问题以及应对疫情收入分配政策的实施效果，回顾审视了党的十八大以来我国收入分配充分性平衡性发展的重要进展、重大趋势，结合对习近平新时代中国特色社会主义思想的学习领会对当前我国收入分配改革发展有关问题进行理论思考，提出珍视重视维护和发展党的十八大以来收入分配助力共同富裕的内在向好趋势，深化对收入分配领域公平与效率关系问题的认识、更好地把握“做大蛋糕”与“分好蛋糕”的关系，树立劳有所得的大和谐劳动关系理念、以和谐劳动关系建设推进平衡性与充分性协同发展等战略性对策建议，以期为完善收入分配制度、扎实推进共同富裕提供重要参考。
政策篇明确提出按劳分配为主体、多种分配方式并存的分配制度是中国特色社会主义分配制度的核心内容；深入剖析中国特色社会主义分配制度的精神实质，提出按劳分配为主体的最主要表现是赋予劳动在分配过程中的主导权，坚持多种分配方式并存的最主要表现是坚持和完善按要素分配制度；深入分析扎实推进共同富裕背景下我国分配制度面临分配不充分、不平衡问题的具体表现，提出完善宏观的劳动联合体分配制度、健全微观的个体劳动分配制度、完善按劳动和按资本要素分配制度的对策建议；强调必须坚持走中国共产党领导下的中国式现代化道路，首先把“蛋糕”做大做好，同时通过合理的制度安排正确处理增长与分配之间的关系，把“蛋糕”切好分好，以期为深入解读党的二十大报告有关“完善分配制度”的政策提供重要注脚。
专题篇站在扎实推进共同富裕的高度，对工资性收入分配对居民收入差距的影响、城乡居民劳动收入差距、工作任务与工资不平等进行专题研究，提出培育壮大市场主体、把握工资性收入分配调节力度、拓宽工资性收入来源、协调推进新型城镇化建设与乡村振兴战略以及加强劳动者保护等政策建议，具有重要参考价值。
区域篇重点介绍了广东省2019～2022年企业人工成本分析结果，为强化薪酬信息应用提供了范例。
企业篇总结了过去一年乃至更长时期内国有企业薪酬分配制度改革的情况，分析了国有企业市场化薪酬分配机制建设现状、面临的挑战并提出了相关对策；分析了国有企业工资总额改革政策的影响以及国有企业工资总额调控机制；就薪酬政策对企业科技创新的激励效果进行研究，提出实施积极的科技创新薪酬激励政策、增强科技创新薪酬激励政策的精准性等对策，为持续深化国有企业薪酬分配制度改革提供了借鉴。
群体篇对上市公司高管薪酬激励合理性、外卖送餐员工作量与劳动强度进行了分析。这是过去一年全社会关注的焦点，为社会公众评测和完善这两个群体的收入分配提供了重要视角。
国际篇重点对政府薪酬调查制度建设及数据应用的国际实践、美国先进制造业技能人才培养经验、最低工资标准全球发展新趋势进行介绍。这些专业工作或制度都是国家工资收入分配现代宏观调控体系的重要组成，了解他国或其他地区的实践经验，对于完善我国分配制度、扎实推进共同富裕具有重要意义。
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总报告
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政策篇
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专题篇
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区域篇
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企业篇
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群体篇
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国际篇
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