Abstract: The defects of the legislation lead to the controversy between theory and judicial practice over “double salary” rules, which is in urgent need of improvement. In a macroscopic view, the perfection of “double salary” rules should be on the basis of the legislative intent, make analysis through labor legal thinking and persist in the standpoint and principle of protection. In a microscopic view, it should be integrated with practice and specific studies and analysis should be made on the core issues, such as doctrine of liability fixation, application, prescribed period for arbitration and computing term.

Key words: double salary rule, legislative meaning, slope protection, perfection suggestion

摘要： 立法的缺陷导致理论及司法实践对于二倍工资规则的理解与适用都出现了巨大争议，急需完善。对二倍工资规则的完善，宏观上，必须以立法原意为基础，运用劳动法律思维进行分析，坚持倾斜保护的立场与原则；微观上，必须结合实际，对二倍工资规则中诸如归责原则、适用情形、仲裁时效、计算期限等核心问题进行具体分析研究。

关键词: 二倍工资规则, 立法原意, 倾斜眧完善建议