本文在评述Oaxaca、Blinder、Cotton和Neumark等学者关于“指数基准问题”(index number problem)研究之演进及其局限的基础上,提出并论证了一种更具解释力的“无歧视工资结构”新形式,以更准确地推断Oaxaca-Blinder分解中歧视的大小程度。文章在对指数基准进一步挖掘、矫正和逼近的同时,从理论抽象和现实操作两个层面优化了工资差异的均值分解,深化了对歧视的理解和刻画。 On the basis of reviewing the evolution and limitations of the research on “index number problem ” by scholars such as Oaxaca, Blinder, Cotton and Neumark, this paper proposes and demonstrates a more explanatory “non-discrimination Wage Structure ”in order to more accurately infer the extent of discrimination in Oaxaca-Blinder decomposition. While digging, correcting and approximating the index base, the article optimizes the mean decomposition of wage difference from theoretical abstraction and practical operation, deepens the understanding and depiction of discrimination.