“工效挂钩”是调整分配机制、解决企业工资分配的一种形式,有利于激发经营者和生产者的劳动热情和生产积极性。武汉市武企工改[1990]第2号文规定:1990年开始实行挂钩的企业,一律实行“分挂分提”办法,即基本工资与经济效益按比例上下浮动。实践中我们发现“分挂分提”计算公式不合理,在此特提出加以探讨。一、现行“分挂分提”计算公式存在的问题按规定,实行“分挂分提”的企业,在计提新增效益 “Effectiveness linkage” is a form of adjusting the distribution mechanism and resolving the distribution of wages in enterprises, which is conducive to stimulating the labor enthusiasm and production enthusiasm of operators and producers. In Wuhan City, Wuhan Enterprise Reform [1990] No. 2 stipulates that enterprises that have implemented linkages since 1990 will implement the “separate and separate allocation” approach, that is, basic wages and economic benefits will fluctuate proportionally. In practice, we have found that the formula for “distribution separately” is irrational and is proposed here. I. Existing problems in the calculation formula of “separation and withdrawal” in accordance with the regulations. Enterprises that implement “separate and withdrawal” are accruing new benefits.