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style="">将劳动力当“负?！笔侵止钡墓勰?/span> </h1> <script>/*jQuery('#hh').width(jQuery('#a').width());*/</script> <div id="i2i2jyu4k" class="Remark"> <span>2016年02月23日 08:59 | 来源：<a target="_blank">新京报</a></span> <span id="i2i2jyu4k" class="fr"> <div id="i2i2jyu4k" class="jiathis_style_24x24"> <a class="jiathis_button_qzone"></a> <a class="jiathis_button_tsina"></a> <a class="jiathis_button_tqq"></a> <a class="jiathis_button_weixin"></a> <a class="jiathis_button_renren"></a> <a class="jiathis jiathis_txt jtico jtico_jiathis" target="_blank"></a> </div> <script type="text/javascript" src="http://v3.jiathis.com/code_mini/jia.js?uid=1399539302485450" charset="utf-8"></script> </span><span id="i2i2jyu4k" class="fr">分享到：<img src="http://www.rmzxb.com.cn/images/fx.jpg" /> </span> </div> <div id="i2i2jyu4k" class="text_box"> <p align="center"> <p style="text-indent: 2em; text-align: left;">越来越多的企业正将人才和劳动力看作是一种能动的资本，将劳动力看作企业的成本和负担，愈发是一种过时观念，不利于企业市场竞争力塑造。</p><p style="text-align: left; text-indent: 2em;">　　随着元宵节的结束，外出务工者就会如同一股洪流涌向城市。据悉，最近广州再次出现用工荒和薪资上涨潮，3200元左右的基本工资乏人问津。而这并非一时一地的特有现象，而是带有一定的普遍性。</p><p style="text-align: left; text-indent: 2em;">　　近日，财政部官员表示，最近八年我国工资增长率超过劳动生产率两三个百分点，劳动合同法对企业的?；ぱ现夭蛔?，降低了劳动力市场灵活性，不利于劳动者。</p><p style="text-align: left; text-indent: 2em;">　　当前伴随着人口红利的流逝，劳动力市场出现了供给偏紧状况，这切实地增加了一些企业的负担。但对于改革开放三十多年来，中国工资增速长期落后于劳动生产率和GDP增速，这一大背景而言，现在劳动力工资的增长更多是一种系统修正，应该是值得肯定的事情。把其当作企业的一种负担，那就可能要输在格局上了。</p><p style="text-align: left; text-indent: 2em;">　　诚然，现行劳动力薪资增速是中国经济少有的亮点之一，对部分传统企业，及深陷产能过剩和债务紧缩的企业而言，确实是个负担。但是，需要指出的是，这些企业承受不起劳动力薪资的上涨，恰反映其低效、无效的产能和市场竞争力不足，为减轻这些因缺乏市场竞争力而面临淘汰企业的负担，而通过修改劳动合同法等，重新平衡企业与劳动者的地位，很可能最终?；さ慕锹浜螅焕诶投κ谐〉牧榛钚?。</p><p style="text-align: left; text-indent: 2em;">　　事实上，近年来劳动力薪资增长，及所谓的年年用工荒，恰是劳动力市场灵活性的表现，而非相反。在现有制度下，劳动力依然缺乏有效集体议价能力，劳务纠纷仲裁成本过高等不利情况下，劳动力薪资的增长，无疑是一种市场博弈的正常现象，人为打破和扭转这种格局，将使本来在议价谈判能力方面弱于企业的劳动力更加弱势。想想一年难似一年的讨薪潮，想想劳动力个体在有组织企业面前的话语权缺失，就知道现行对劳工保护的法律体系尚需要加强，而非弱化。</p><p style="text-align: left; text-indent: 2em;">　　当然，更为重要的是，当前企业与劳动力的关系正在发生变化，随着人力资本、智本作为一种新现象出现，并不断为人们所接受，事业合伙制度正在诸多新兴产业普及，并开始影响到一些有实力的传统企业，企业与劳动力将逐渐超越单纯的雇佣关系，劳动力和人才将被看作为一种更为灵活的资本，参与到新的生产和社会分工体系中。尽管目前在会计法、税法等方面，劳动力薪资还被处理为企业的成本和费用，但越来越多的企业正将人才和劳动力看作是一种能动的资本，加以呵护和捍卫，员工持股计划、股权激励，员工薪资组成结构的变化等，都一定程度上反映企业逐渐将劳动力看作是生产和服务的合作者，是人力资本和智本，而非简单的被雇佣者。</p><p style="text-align: left; text-indent: 2em;">　　因此，将劳动力看作企业的成本和负担，愈发是一种过时观念，不利于企业市场竞争力塑造。</p><p style="text-align: left; text-indent: 2em;">　　同时，需要指出的是，相关部门需要思考的是税负对企业和劳动力的影响。同样，个人所得税过高的边际累进税率，及依然以个体而非家庭为单位的税费计征，增加了劳动者的负担。</p><p style="text-align: left; text-indent: 2em;">　　真正要减轻企业负担，塑造良性的劳资关系，应该尽快推进减税清费的税制改革，实行休养生息，切实降低企业和劳动力的税负。唯有如此，才能促进劳资和谐，充分利用劳动力这一能动资本，推动企业创新和经济产业结构调整，提高劳动生产率。</p><p style="text-align: left; text-indent: 2em;">　　□刘晓忠（财经专栏作家）</p><p><br style="text-indent: 2em; text-align: left;"/></p> </div> <p class="Editor">编辑：刘文俊 </p> <div id="i2i2jyu4k" class="Paging"> </div> <p class="Keyword">关键词：减轻企业负担</p> <h1 class="pv_title_2 mt_15"><a target="_blank" class="more 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