这篇文章所介绍的效益含量工资制值得重视。它有利于解决企业经济效益与财政利税外挂钩和与职工收入内挂钩的结合,克服平均主义,调动职工积极性。同时对把按劳分配体现为按劳动效益分配和工资制度改革进行了有益的探索。 The effectiveness-based payroll introduced in this article deserves attention. It is conducive to solving the combination of economic benefits of enterprises and financial profits and taxes and pegging with the income of employees, overcoming egalitarianism and arousing the enthusiasm of staff and workers. At the same time, it makes a useful exploration of the distribution according to work which is based on the distribution of labor benefits and the reform of the wage system.