摘要:欠薪是指用人单位违反法律或者劳动合同的规定，不及时足额为劳动者支付劳动报酬的行为。近年来，不断蔓延的“年末欠薪”现象，不仅严重侵害了外来务工人员的权利，危及企业的用工安全，也影响了发生欠薪现象地区的劳动力正常的供给关系，对企业造成不良影响。年末欠薪不仅损害了劳动者的权益，影响了正常的经济发展进程，还危及着社会的和谐稳定。本文在详细分析我国年末欠薪现象产生的法律原因基础上，提出提高劳动者维权意识、健全基本制度，完善救济途径等对策，以预防企业年末欠薪现象的发生。 

关键词：年末欠薪；危害原因；对策

Abstract:Wage arrears is known as that employer violates laws or provisions of the labor contract, and that behavior of employer can't pay labor wages in full and on time. Recent years, with the spreading of the wage arrears at the end of the year, not only seriously infringed the rights of migrant workers, endanger the worker's security, but also influence the normal employment relationship in where it happened wage phenomenon，to the enterprise a bad influence. At the end of the year, wages in arrears not only damage the interests of workers, affecting the normal process of economic development, but also endanger the social harmony and stability. In this paper, the author analyses the wages in arrears at the end of the year of wages phenomenon on the basis of legal reasons, improves workers' rights awareness, perfect the basic system, perfect the means of relief measures, in order to prevent the occurrence of the enterprises arrears of wages phenomenon at the end of the year. 

Key words: Wage arrears at the end of the year；Endangering；Countermeasures

　　　我国学界普遍认为，导致我国频出企业欠薪的原因有：劳动力市场的供过于求；一些企业经营者道德的缺失；欠薪企业的法律责任畸轻；劳动者自我维权意识薄弱；地方政府的处理不当、行政失效；货款纠纷等复杂社会状况造成。企业和劳动者是市场经济的组成部分，两者是紧密相连的，其之间的良好互动关系是市场经济高效稳定发展的保障。因此，为了缓解欠薪发生的日益普遍情况，对企业年末欠薪现象进行深入的研究，分析企业年末欠薪现象的成因和现有立法的不足，提出构建企业年末欠薪预防机制的立法建议具有重要的理论和实践意义。