中国企业利润侵蚀工资问题研究

20世纪90年代中期以来，中国企业利润侵蚀工资问题日益突出。这种侵蚀引起分配结构显著变化，收入与贡献逆向偏离。不同行业和企业利润对工资的侵蚀程度有差异，批发零售和餐饮住宿业的侵蚀程度最高，其次是工业和建筑业。有些企业在利润侵蚀普通劳动者工资的同时发生高层管理者薪金侵蚀利润的现象。利润侵蚀工资具有多方面的原因，短期内难以完全消除。但是采取有效对策来缩小侵蚀面和降低侵蚀程度是完全可能的。

Study on Annexation of Wages by Profit in China's Enterprise

The question that profit annexes wages have been becoming increasingly outstanding since the middle of 1990's.It causes the changes of structure of distribute and the deviation of earnings to contribution.The degrees of annexation are different in different trades and enterprises.The annexation is most serious in wholesale,retail trade and catering services,next in industry and construction.The salary of the high salaried stratum is annexing profit when profit annexes wages of worker in some enterprise.The causes of the annexation are many sided and can't be removed completely in a short time,but it is entirely probable for us to reduce and cut down the annexation by taking effective countermeasures.