当前,产权制度改革已取得较大进展。产权制度改革对企业内部工资制度改革带来根本的影响。企业的盈利能力和总收入水平是相对恒定的,恒定收入的分配,对收入各方来说,一方利益的增加意味着另外方利益的减少,其利益必然对立。不论在何种经济体制下,企业与劳动者追求共同利益最大化的愿望是一致的,但分配时其利益是对立的。长期以来我们回避了这一事实。产权制度改革终将使国有企业建立约束机制,因此,承认利益的对立,并据此设计工资改革方案已是迫不得已。笔者将企业工资制度分为管理制度和内部制度,现就企业内部制度改革谈点想法。一、按产权制度改革进程重塑按劳分配原则从建立社会主义制度初始,按劳分配原则就作为社会主义制度的特征被固化下来。长期以来对按劳分配的追求,得到的却是一个平均主义的无情事实。我们不得不反思,问题出在哪里?第一,政企不分,企业没有独立经济利益,企业分配无自主权;第二,分配主体与考核主体 At present, great progress has been made in the reform of the property rights system. The reform of the property rights system has a fundamental impact on the reform of the internal wage system. The profitability of enterprises and the level of total income are relatively constant. The distribution of constant income means that for all parties to the income, the increase in the interest of one party means the reduction of the interest of the other party, and its interests must be opposed. Regardless of the economic system, the desire of companies and workers to maximize their common interests is the same, but their interests are opposed when they are distributed. For a long time we have evaded this fact. The reform of the property rights system will eventually allow the state-owned enterprises to establish a restraint mechanism. Therefore, recognizing the conflict of interests and designing a wage reform program based on this are no alternative. The author divides the enterprise wage system into a management system and an internal system. Now he discusses some ideas about the internal system reform of the company. First, according to the reform of the property rights system, reshaping the principle of distribution according to work. From the beginning of the establishment of the socialist system, the principle of distribution according to work was cured as a feature of the socialist system. The long-term pursuit of distribution according to work has yielded a ruthless fact of egalitarianism. We have to reflect on where the problem lies. First, there is no separation between government and enterprises, enterprises have no independent economic interests, and enterprises have no autonomy in distribution; second, the main bodies of distribution and assessment