| 关于劳动报酬在一次分配中所占比重问题的思考 |
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| 引用本文： | 宫春子,秦悦.关于劳动报酬在一次分配中所占比重问题的思考[J].丹东师专学报,2011(4):53-57. |
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| 作者姓名： | 宫春子 秦悦 |
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| 作者单位： | 辽东学院会计学院,辽宁丹东118001 |
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| 摘 要： | 分配率是衡量国民收入初次分配公平与否的重要指标。分配率中劳动者报酬总额占GDP比重越高,表明劳动者的工资性收入在国民收入初次分配中所得份额越大,社会分配越公平。但由于目前我国劳动者的报酬总额计算范围窄、我国在一次分配中分配差距大,使劳动报酬总额占GDP比重在计算和评价上有先天缺陷。本文解析我国劳动报酬占GDP比重计算中存在的问题,探讨对劳动报酬在一次分配中占比重的认识与评价标准以及正确的计算方法。
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| 关 键 词： | 工资总额 劳动报酬 计算方法 |
Some Comments on Percentage of Labor Payment in First Distribution in China |
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| GONG Chun-zi,QIN Yue.Some Comments on Percentage of Labor Payment in First Distribution in China[J].Journal of Dandong Teachers College,2011(4):53-57. |
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| Authors: | GONG Chun-zi QIN Yue |
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| Institution: | (Accounting College,Eastern Liaoning University,Dandong 118001,China) |
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| Abstract: | Presently,labor payment is calculated in a narrow scope in China and there is a large difference in the first distribution,thus bringing a congenital defect in the calculation and evaluation of labor payment proportion in GDP.Accordingly,the correct evaluation standard and calculation method on the issue are discussed in this paper. |
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| Keywords: | payment amount labor payment calculation method |
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