中国薪酬发展报告（2021）
书 名： 中国薪酬发展报告（2021）
英 文 名： ANNUAL REPORT ON CHINA REMUNERATION DEVELOPMENT （2021）
作 者： 刘军 刘军胜
I S B N： 978-7-5201-9034-3
丛 书 名：
薪酬蓝皮书
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关 键 词： 工资收入分配 薪酬激励 人工成本 最低工资 工资决定机制
出版日期： 2021-10-01
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中文摘要
《中国薪酬发展报告（2021）》主要汇集了中国劳动和社会保障科学研究院及兄弟单位科研团队工资收入分配最新的研究成果。本报告由总报告和四个专题篇组成，共16篇报告，对我国工资收入分配情况做了全景展示和深入剖析。
总报告《两个百年交汇点的中国工资收入分配研究》站在“十三五”收官、“十四五”开局和两个百年历史交汇这样一个重要而关键的时间节点，对我国工资收入分配进行回顾、审视和展望，主要研究结论可以概括为“三二一”，即三个重要亮点、两个基本同步和一个重大转变。三个重要亮点，就是2020年中国是全球主要经济体中工资增速最快的国家之一，是在严重疫情下唯一实现城镇就业规模显著扩大和工资收入较快增长的国家，也是世界上唯一提前10年实现联合国2030年可持续发展议程减贫目标的国家。两个基本同步，就是2000年以来，我国居民收入增长与经济增长基本同步，城镇单位就业人员工资增长与劳动生产率增长基本同步。一个重大转变，就是进入新时期，我国收入分配格局特别是城乡居民可支配收入与GDP比值关系发生积极趋势性转变，进入“十四五”时期，面向高质量发展，我国工资收入分配将进一步向着公平效率内在有机统一、“做大蛋糕”“分好蛋糕”协同共进方向发展，我国工资收入分配的人本化治理将被提上重要日程。
规划与政策篇回顾了我国“十三五”时期企业工资分配制度改革取得的主要成就，深入分析了“十四五”时期我国企业工资分配工作面临的形势和挑战，提出在新发展阶段要发挥市场在工资分配中的决定性作用，强化收入分配政策的激励导向，加强和改进工资收入分配宏观调控，理顺工资收入分配关系，优化收入分配格局；要坚持分群体精准施策，提高劳动报酬占比和职工工资水平，着力增加低收入者工资收入；要从组织、管理、制度、信息化等各个方面全面发力，切实完善农民工工资支付保障机制。同时，报告还对应对疫情工资收入分配政策效果进行了分析评估，提出了进一步完善相关政策措施的意见建议。
区域与产业篇重点介绍了一些地区和企业在完善薪酬激励机制方面的行之有效的做法和经验，如部分典型地区和企业在科技人才薪酬激励、中长期激励、多元化激励、数字化激励等方面的创新做法。同时，对部分企业人工成本投入产出效能和技术创新的有效性进行了实证研究，对劳动者假期制度对企业成本的影响进行了评估分析，为企业深化内部工资收入分配改革、强化人工成本投入产出管理提供了示范和参考。
群体篇分析了提高最低工资对性别工资差距的影响，对农民工工资保证金制度进行了评估，提出了改进完善的政策建议。
国际借鉴篇重点介绍了日本提高一线劳动者劳动报酬的政策经验、新加坡累进式工资模式和国外假期制度及薪酬支付的经验，为促进提高低工资群体工资收入、完善假期工资支付政策提供借鉴。
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总报告
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规划与政策篇
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区域与产业篇
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群体篇
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国际借鉴篇
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