党的十五届四中全会《决定》明确指出:要“建立与现代企业制度相适应的收入分配制度。”这是国有企业改革和发展的重要任务之一。认真总结近几年来企业工资改革的成功经-验,分析存在的问题,理清下一步工作思路,对于顺利完成这一任务,促进国有企业改革和发展具有重要的意义。不再是单一的按劳分配党的十五大以来,按照“完善分配结构和分配方式”的要求,企业工资分配制度改 The “Decision” of the Fourth Plenary Session of the 15th CPC Central Committee made it clear that “it is necessary to establish a revenue distribution system that is compatible with the modern enterprise system.” This is one of the important tasks for the reform and development of state-owned enterprises. It is of great significance for the successful completion of the wage reform in enterprises in recent years to examine and analyze existing problems and clarify the ideas for the next step of work so as to successfully accomplish this task and promote the reform and development of state-owned enterprises. Since the 15th CPC National Congress is no longer a single distribution according to work, in accordance with the requirement of “improving the distribution structure and mode of distribution,” the reform of the wage distribution system of enterprises