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1991年,松滋县围绕“质量、品种、效益年”活动这根主线,深化企业内部改革,在解决“三铁”(铁饭碗、铁工资、铁交椅)问题上,率先改革企业内部分配制度,在打破“铁工资”上寻求突破。到1991年底,县直29家工业企业已全面推行质量效益工资制,较好地体现了按劳分配的原则,使企业的经济效益和内部活力大大增强,全年完成产值共29200万元,比上年增长13.7%,实现利税3012万元,比上年增长11.6%。一、基本形式1、质量等级工资制。就是企业严格按产品质量标准,将产品分为特等品、一级品、二级品、合格品、不合格品质量等级,根据职工工资总额,确定各种质量等级产品的单位工资含量,然后用每个职工生产的产品数乘上相应单位产品工资含量,并参考消耗指标
In 1991, Songzi County focused on the main line of “quality, variety, and benefit year” activities, deepened the internal reform of enterprises, and took the lead in reforming the internal distribution system of enterprises in solving the “three irons” problem (iron rice bowl, iron wages, and iron chairs). To break through the “iron wages” to seek a breakthrough. By the end of 1991, the 29 county-level industrial enterprises had fully implemented the wage system of quality and efficiency, which better reflected the principle of distribution according to work, greatly enhanced the economic efficiency and internal vitality of the enterprise, and completed a total output value of 292 million yuan in the year. The growth rate was 13.7% in the previous year, and profits and taxes were 30.12 million yuan, an increase of 11.6% over the previous year. First, the basic form 1, quality grade wage system. That is, the company strictly classifies products into special grades, first grades, second grades, qualified products, and quality grades of unqualified products in strict accordance with product quality standards. Based on the total salary of employees, it determines the unit wage content of various quality grade products, and then uses The number of products produced by each employee is multiplied by the wage content of the corresponding unit product, and the consumption index is referenced.