“劳动报酬、生活费”是《法人单位劳动情况》统计报表的重要内容,它不仅直接反映各单位从业人员的劳动报酬情况,还可计算职工平均工资进而反映职工工资水平等。由于该指标内容复杂,涵盖内容广泛,填报人员往往对其认识不够深入,仅凭主观臆断,对几个重要概念常出现界定不清的情况。本文从以下五方面对该指标进行解析。 “Labor compensation, living expenses ” is an important part of the statistic report of the “Labor Situation of Legal Person Units”. It not only directly reflects the labor remuneration of employees in each unit, but also calculates the average wages of employees and thus the wages of employees. Due to the complexity of the indicator and the wide range of coverage, the reporting staff often do not know enough about them. Based on subjective assumptions, there are often unclear definitions of several important concepts. This article analyzes the indicator from the following five aspects.