孙克亮同志在今年第六期《经济研究》上发表了一篇文章——《奖金仅仅是超额劳动的报酬吗?——试论奖金的本质》(以下简称《论奖金的本质》)。这篇文章否定奖金是超额劳动的报酬,认为这种说法“不仅不是对奖金本质的准确表述,甚至也不是对奖金现象的准确概括。”什么是对奖金的本质和现象的准确表述和概括呢?文章认为:奖金“是对劳动可变因素所造成的劳动消耗的补偿和对提高劳动可变因素的奖励。”所谓“劳动可变因素”就是“劳动者的劳 Comrade Sun Keliang published an article in the sixth issue of the “Economic Studies” of this year - “Is the bonus just a remuneration for excess work? - On the nature of the bonus” (hereinafter referred to as “the nature of the bonus”). This article denies that bonuses are remuneration for excess work and argues that this notion is “not only an accurate statement of the nature of bonuses, nor even an exact summary of the phenomenon of bonuses.” What exactly describes and generalizes the nature and phenomenon of bonuses? The article argues that bonuses “are compensation for labor consumption caused by labor-changing factors and a reward for improving labor-mobility.” The so-called “labor-changing factors” are "workers’ labor