1、會(huì)計(jì)學(xué)1經(jīng)濟(jì)轉(zhuǎn)型期中國(guó)最低工資制與和諧社會(huì)經(jīng)濟(jì)轉(zhuǎn)型期中國(guó)最低工資制與和諧社會(huì)建設(shè)建設(shè) 政府通過(guò)最低工資制度把低技能勞動(dòng)者的工資提高到市場(chǎng)均衡工資水平之上，從而改善這些勞動(dòng)者的收入狀況。對(duì)于處于經(jīng)濟(jì)轉(zhuǎn)型期的中國(guó)而言，在勞動(dòng)力供大于求的情況下，最低工資制度的實(shí)施將有利于維護(hù)勞動(dòng)者的權(quán)益，促進(jìn)社會(huì)的和諧發(fā)展。本文討論了經(jīng)濟(jì)轉(zhuǎn)型期中國(guó)實(shí)施最低工資制度的必要性，并對(duì)中國(guó)最低工資制度的現(xiàn)狀進(jìn)行了分析，基于此提出政策建議。 第1頁(yè)/共39頁(yè) The minimum wage is introduced by the government to raise the wage of low-skill work

2、ers above the equilibrium wage, and it can improve the income condition of these workers. The minimum wage will help to protect the interests of the employees and promote the harmonious development of society in China during economic transition when labor supply exceeds labor demand. This paper stud

3、ies the necessity of the minimum wage in China during economic transition, and analyzes the current situation of Chinas minimum wage. Finally some suggestions are given to policy makers on improving the minimum wage. 第2頁(yè)/共39頁(yè)第3頁(yè)/共39頁(yè) 最低工資制度在中國(guó)誕生于1993年，其初衷是為了“保障勞動(dòng)者個(gè)人及其家庭成員的基本生活” 。但最低工資制度的實(shí)施卻招致了部分學(xué)者的批

4、評(píng)，這些學(xué)者（張五常，2000；林行止，2002；薛兆豐，2004）認(rèn)為最低工資制度會(huì)使得低技能工人找不到工作，并不能真正提高他們的收入。經(jīng)濟(jì)轉(zhuǎn)型中國(guó)是否有實(shí)施最低工資制度的必要呢？ The minimum wage to secure the basic life of workers and their families was introduced in China in 1993. However, many scholars(Zhang,2000;Lin,2002;Xue,2004) criticized it because they considered the minimum

5、wage would cause employment losses of low-skilled workers but not increase their income. Is the minimum wage necessary for China during economic transition? 第4頁(yè)/共39頁(yè)第5頁(yè)/共39頁(yè)第6頁(yè)/共39頁(yè)第7頁(yè)/共39頁(yè)第8頁(yè)/共39頁(yè)第9頁(yè)/共39頁(yè)第10頁(yè)/共39頁(yè)第11頁(yè)/共39頁(yè)第12頁(yè)/共39頁(yè)第13頁(yè)/共39頁(yè)第14頁(yè)/共39頁(yè)第15頁(yè)/共39頁(yè)第16頁(yè)/共39頁(yè)第17頁(yè)/共39頁(yè)第18頁(yè)/共39頁(yè)第19頁(yè)/共39頁(yè)圖1 19

6、942004年各省市最低工資與平均工資年均增長(zhǎng)率Figure 1 Average growth rate of minimum wages and average wages in different regions from 1994 to 2004第20頁(yè)/共39頁(yè)圖2 1994、2004年各省市最低工資與平均工資比重 Figure 2 Ratio of minimum wages to average wages in different regions in 1994 and 2004第21頁(yè)/共39頁(yè)第22頁(yè)/共39頁(yè)第23頁(yè)/共39頁(yè)圖3 19942004各省市最低工資與城市居民消

7、費(fèi)價(jià)格指數(shù)年均增長(zhǎng)率Figure 3 Growth rate of minimum wages and consumer price indices in different regions from 1994 to 2004 第24頁(yè)/共39頁(yè)第25頁(yè)/共39頁(yè)第26頁(yè)/共39頁(yè)圖4 19942004各省市最低工資與人均GDP年均增長(zhǎng)率 Figure 4 Growth rate of minimum wages and per capital GDP in different regions from 1994 to 2004第27頁(yè)/共39頁(yè)第28頁(yè)/共39頁(yè)第29頁(yè)/共39頁(yè)CS MS

8、AV CP UE EB LE GP MW 0.9557 0.9521 0.8361 0.8541 0.7044 0.7176 0.8747 0.9215 表2 北京市最低工資標(biāo)準(zhǔn)灰色關(guān)聯(lián)度矩陣表Table2 Grey correlation coefficients 第30頁(yè)/共39頁(yè) 從表2中可以看出，最低工資標(biāo)準(zhǔn)的確定更多的考慮到的是滿足勞動(dòng)者基本生存的需要，并在一定程度上隨著經(jīng)濟(jì)水平的增加而提高，與平均每一就業(yè)者負(fù)擔(dān)人數(shù)和失業(yè)率并不存在緊密的聯(lián)系。 Table2 shows that the most important indicator which decides the minim

9、um wage is the living expenditure, and the minimum wage is increasing with economic development, but it has little relation with the number of dependents per employee and unemployment rate.第31頁(yè)/共39頁(yè) 最低工資制度在某些地區(qū)的執(zhí)行情況并不理想。一些企業(yè)以提供職工食宿為借口，使職工拿到手的工資低于當(dāng)?shù)氐淖畹凸べY標(biāo)準(zhǔn)；還有一些企業(yè)將加班費(fèi)也算進(jìn)最低工資，工人只有加班才能拿到高于最低工資的工資；更有一些企業(yè)

10、隨意克扣職工工資，職工所領(lǐng)到的工資遠(yuǎn)遠(yuǎn)低于最低工資標(biāo)準(zhǔn)。 The enforcement of the minimum wage is not ideal in some regions. Some firms pay their employees below the minimum wage on the pretext that they offer room and board. Some employees will earn less than the minimum wage unless they work overtime. Wages paid to laborers ar

11、e lower than the minimum wage because some employers deduct their employees wage without justification. 第32頁(yè)/共39頁(yè) 一些地方政府并沒(méi)有對(duì)企業(yè)的這種違法行為進(jìn)行有力的監(jiān)察，這很大程度上是因?yàn)檎畵?dān)心對(duì)這種違法行為進(jìn)行處罰會(huì)降低資本投資者的利潤(rùn)，影響資本投資者的熱情。在使得在這些違法企業(yè)工作的工人的處境類似血汗工資制度的情景，這種境況的存在已嚴(yán)重影響了中國(guó)社會(huì)的和諧發(fā)展。 Some local governments didnt supervise these firms illegal

12、 behavior because they are afraid that the profit of these firms will be reduced and the passion of investor will be influenced. These illegal firms are just like “blood-sweat factory”, which has influenced the harmonious development of our society.第33頁(yè)/共39頁(yè)第34頁(yè)/共39頁(yè) 我國(guó)各省市目前的最低工資標(biāo)準(zhǔn)普遍偏低，最低工資與平均工資的比值要

13、大大低于國(guó)際通行水平。應(yīng)對(duì)最低工資標(biāo)準(zhǔn)進(jìn)行科學(xué)的測(cè)算，在保障低收入勞動(dòng)者個(gè)人及其家庭成員的基本生活的同時(shí)，使他們能分享到社會(huì)經(jīng)濟(jì)的發(fā)展成果。 Minimum wages in different regions of China are generally low, and the ratio of minimum wages to average wages is below the level generally accepted. We should measure the minimum wage scientifically and raise the minimum wage, w

14、hich can not only secure the basic life of low-income laborers and their families, but also make them share the progress of economic development. 第35頁(yè)/共39頁(yè) 在最低工資標(biāo)準(zhǔn)的制定過(guò)程中，應(yīng)加大各種咨詢機(jī)構(gòu)和專家、學(xué)者尤其是底層直接受最低工資標(biāo)準(zhǔn)影響的勞動(dòng)者對(duì)公共決策的參與力度，并保持這些主體的相對(duì)獨(dú)立性。同時(shí)，要將最低工資制度的信息公開(kāi)，使公眾了解制定最低工資的背景、資料和理由、依據(jù)等，提高決策的透明度。從而使最低工資標(biāo)準(zhǔn)更為公正、合理，執(zhí)行

15、過(guò)程中遇到更小的阻力。 Consultant Agencies, experts, scholars and low-skill workers should take part in the course of minimum wage measurement independently. Governments should publish the information about the minimum wage, such as the background, warrants, and other information related. These measures will make the minimum wage more fairly and reasonable, which will reduce the resistance in enforcement. 第36頁(yè)/共39頁(yè) 我們亟需建設(shè)一個(gè)嚴(yán)密的包括日常監(jiān)察在內(nèi)的監(jiān)察體系。在各級(jí)勞動(dòng)部門的領(lǐng)導(dǎo)下，構(gòu)建各級(jí)工會(huì)及群眾監(jiān)督相結(jié)合的法律監(jiān)督網(wǎng)絡(luò)，讓個(gè)人、社會(huì)團(tuán)體充分發(fā)揮各自的優(yōu)勢(shì)，共同參與這個(gè)監(jiān)督