工资报酬既是企业的人工成本，又是工人的收入。企业要降成本，提高利润；工人要增加工资收入，提高生活水平。工资报酬是劳动关系双方物质利益的焦点，是劳动关系的最实质的核心问题。建立工资集体协商制度是现代企业收入分配制度的重要内容，是促进企业劳动关系协调与稳定的 Wages and salaries are both the labor cost of an enterprise and the income of workers. Enterprises need to reduce costs and increase profits; workers must increase wage income and raise their living standards. Wages and remunerations are the focus of the material interests of both labor relations and the most substantial central issue of labor relations. The establishment of wage collective bargaining system is an important part of the modern enterprise income distribution system, which is to promote the coordination and stability of the enterprise labor relations