【作者】 袁本芳；

【导师】 丁烈云；

【作者基本信息】 华中师范大学 ， 政府经济学， 2011， 博士

【摘要】 近几年来,随着改革开放的深入,经济的快速发展提高了人民的生活水平,但也带来收入分配不公问题,高等学校之间存在收入水平失衡状态,学校内部也同样存在分配制度设计不科学问题。2006年7月,高等学校实施岗位绩效工资制度改革,教职工工资包括岗位工资、薪级工资、绩效工资、津贴补贴四部分,其中岗位工资和薪级工资是基本工资,执行国家统一的政策和标准；绩效工资体现业绩和贡献,主管部门核定总额,学校自主分配；津贴补贴则根据特殊岗位、地区和特殊情况由国家另行规定。绩效工资能否稳妥有效地实施,是高等学校本轮收入分配制度改革的关键。国家要求高等学校从2010年1月1日起实施绩效工资,但举步维艰,目前绝大部分高校还没有实行。高等学校实施绩效工资,必须作出行之有效的制度设计,而制度设计的前提和基础是确定薪酬战略及其实施策略。本论文从经济学和管理学视角,综合运用薪酬理论、激励理论和人力资源管理理论,针对高等学校及教师职业的特殊性,分析我国工资制度演变并借鉴国外工资制度,以规范分析为主要方法进行研究,认为高等学校有效实施绩效工资需要基于学校发展战略,遵循战略性、公平性、竞争性、激励性、经济性、合法性等原则,制定绩效工资实施战略,并重点论述了实现绩效工资战略的水平策略、结构策略、构成策略、支付策略和调整策略。薪酬水平主要考虑的是外部竞争性问题,可供选择的策略类型有市场领先型、市场跟随型、成本导向型和混合型四种。上级主管部门应选择市场领先型策略核定高等学校绩效工资总量,实行分类指导和调控,平衡高等学校之间的收入水平,并按高等学校的公益性质和拨款渠道分类划分政府财政和学校各应承担的经费比例。而高等学校应针对不同的岗位采取混合型薪酬水平策略,对于高层次人才、关键性岗位应采用市场领先策略,对其他岗位可采用市场跟随型策略,但要保证外部公平性和内部一致性。薪酬结构是针对不同岗位等级设置相应薪酬标准,体现组织内部收入分配的公平性。薪酬结构策略可分为一岗一薪制、一岗多薪制、复合岗薪制以及宽带薪酬制等,高等学校绩效工资应该选择复合岗薪制,即同一系列的各级岗位按照一定的垂直压缩系数设置“薪级”和“薪点”,相邻岗位允许适当交叉重叠,不同系列相当岗位的标准可以相互独立,但最好按一定的“横向比例”设置,将教学人员的利益与其他人员的利益捆绑起来,在突出教师主体地位并向关键岗倾斜的同时,更好地处理不同岗位之间的分配关系。薪酬构成是指薪酬的具体组成项目及其比例关系,表明对工作人员贡献度的认可,体现激励导向。薪酬理论一般将薪酬划分为固定部分和浮动部分,根据二者的比例关系分为弹性、稳定和折中三种薪酬策略模式。弹性模式和稳定模式是两种比较极端的情况,一般都会采取折中模式,即主要考察岗位及绩效状况,大部分收入相对稳定,固定与浮动的比例适中。与高科技企业和国外高等学校相比,当前我国高等学校工资体系中基本工资的保障性功能甚为不足,绩效工资还应分为基础性部分和奖励性部分,通过构建数学模型推导出基础性绩效工资的比例应占60%左右,总体上应选择“偏稳定模式”。不同学校、高等学校内部不同院系、不同岗位之间绩效工资的构成比例应有所区别。根据情况可将绩效工资的构成进行细分,但要考虑彼此的当量关系。薪酬支付策略是关于薪酬支付的计量形式和支付周期的规定,不同层次、不同年龄段工作人员的需求存在差异。高等学校绩效工资应以货币形式支付,采取月度预发与年终结算相结合的方式进行。但从全面薪酬和持续激励导向来看,还应因岗、因人、因时采取多样化、组合式的支付策略,既有直接激励又有间接激励,既有短期激励也有长期激励,建立学校主导基础性绩效工资、二级单位主导奖励性绩效工资的分配格局。薪酬调整策略主要是规定工资的调整机制。高等学校绩效工资要根据年度考核和岗位变动情况相应调整,根据社会经济发展情况适时调整总体工资标准,还要根据学校自身财力状况建立制度化的总额调整机制。在绩效工资实施初期要通过增量推行改革,随后应将绩效工资增幅与教职工工作绩效的增幅挂钩,实现个人目标与学校战略目标的统一。高等学校是公认的绩效工资改革难度较大的领域,需要考虑学校发展战略、外部环境、内部条件以及校园文化等各种因素,需要考虑国家政策、学校整体利益和教职工个人利益等各方要求,需要考虑学校与院系、院系与院系、教学与科研、学科与学科、教学人员与其他人员、在职人员和离退休人员等各类群体的利益平衡,还必须推进岗位聘用制度、考核评价制度和财务管理制度等配套改革,国家也要加强指导和调控,学校更要进行研究分析和科学决策,如此才能实现绩效工资制度的目标效果。更多还原

【Abstract】 In recent years, with the deepening of China’s reform and opening-up policy, rapid economic development has improved people’s living standard while bringing about the problems of unfair income distribution, income disequilibrium among different higher learning institutions and the unscientific income distribution system within higher learning institutions. Since July,2006, higher learning institutions have implemented the reform on post and performance related pay system. Thereafter, Faculty and staff’s pay includes post-related pay, seniority pay, performance related pay and benefits, among which post-related pay and seniority pay are base pay, regulated by the uniform national policy and standard; performance-related pay reflecting one’s achievements and contribution, which is determined by the supervising department, and distributed by higher learning institution independently; and benefits which are regulated by the government according to the specific posts, locality and different situation. Whether performance-related pay can be effectively implemented is the key of this round of reform. Higher learning institutions are required to implement it from January 1,2010 by the government. However, most of the higher learning institutions have struggled in reform and are not yet to take the step.Performance-related pay should be implemented through effective pay system design, whose prerequisite is the formation of pay strategy and its tactics. This thesis applies pay theory, incentive theory and personnel management theory into the analysis of the development of our pay system from the economic and management perspective. Foreign salary system is used for reference and the uniqueness of higher learning institutions and teaching profession are taken into consideration. Normative analysis is used as the main research method. The author proposes to formulate strategies in effectively implementing performance-related pay in higher learning institutions based on its developing strategy and choose level tactics, structure tactics, formation tactics, payment tactics and adjustment tactics to realize it, while obeying strategic principle,fair principle, competitive principle, incentive principle, economical principle, legal principle,et.Pay level tactics mainly focuses on external competitiveness. Among the four types of pay level tactics, there are market leading tactics, market matching tactics, cost-oriented tactics and mixed tactics to choose from. The supervising department will choose market-leading tactics to determine the total amount of performance-related pay and exert classified guidance and control on the higher learning institutions. So it can strike a balance among different institutions and define the proportion of fund that the government finance and the institution itself will undertake respectively according to the non-profit nature of higher learning institutions and the classified channel of fund allocation. Higher learning institutions will take mixed tactics for different posts. Market leading tactics will be adopted for high-level talents and key posts while market matching tactics may be adopted for other posts while ensuring external fairness and internal consistency.Pay structure tactics refers to setting corresponding pay standard based on different post hierarchy, so as to reflect the fairness and motivation of income distribution within the organization. Pay structure can be categorized into equal pay for the same post, different pay scales for the same post, pay grades system and broad banding system. Pay grades system will be applied in performance-related pay in higher learning institutions, i.e. "pay grade" and "pay point" should be set according to some specific vertical range for the same series of posts at various levels. Appropriate overlapping is allowed for adjacent posts while different series of posts can have independent reference frame but should be in line with a fixed "horizontal scale". Thus, the interests of the faculty will be linked with the interests of non-teachingstaff, while the key position of the faculty is highlighted and key posts emphasized to better address the relations among different posts.Pay formation tactics refers to the specific components of pay and its proportion. It is to reflect rewards for the faculty’s contribution and to serve as motivation. Pay theory normally divides pay into two categaries, fixed rates and variable rates. According to the proportion of the two, there are three pay modes, namely:flexible, stable and eclectic. Flexible mode and stable mode are quite extreme situations, thus eclectic mode is usually adopted, i.e. faculty and staff are evaluated by their posts and performances; most of their income is relatively stable; fixed and variable rates are in appropriate proportion. However, compared with high-tech enterprises and overseas higher learning institutions, the base pay in our pay system is quite insufficient in safeguarding function. Therefore, performance-related pay should be further divided into basic part and motivational part. Through constructing mathematical model, it is deduced that basic performance-related pay will count for around 60% of the total. In general, "pro-stable mode" should be selected. Different departments and different posts in different institutions should vary in the formation of performance-related pay, which can be further divided into more parts, but the proportion of each part should be carefully calculated.Payment tactics is the regulation about payment method and payment cycle. Faculty and staff of different positions and different ages have different needs. Performance-related pay should be delivered in monetary term through combination of monthly pay in advance and yearly end settlement. But from the perspective of total pay and continuous incentives, payment tactics should be diversified and combined based on posts, on individuals and on time so there will be direct and indirect incentives, short-term and long-term incentives. Institution-oriented distribution system of basic performance-related pay and the motivational performance-related pay fixed in colleges and departments should be established.Pay adjustment tactics regulates pay adjustment mechanism. Performance-related pay should be adjusted annually according to annual assessment and change of posts and total pay standard should be adjusted timely according to the social and economic development. Meanwhile, systematic total pay adjustment mechanism should be established according to the institution’s financial capability. At the initial stage of performance-related pay, reform should be promoted through pay raise. Afterwards, performance-related pay raise should be linked with the performance of the faculty and staff, so as to unify the individual objective with the institution’s strategic objective.Higher learning institutions are widely acknowledged as the field where reform on performance-related pay encounters great difficulties. A variety of factors, such as the institutions’ development policy, external environment, internal conditions and campus culture as well as the national policy, the institutions’ overall interests and the individual interests of the faculty and staff should be considered. Balance should be achieved among the institutions and departments, among departments, between teaching and researching, among different disciplines, between teaching faculty and other staff, between staff on posts and the retired. Reform on contractual employment system, performance appraisal system, financial management system and other supporting systems should be promoted. Guidance and control should be enhanced by the nation, in the mean time, research, analysis and scientific decision-making should be conducted by the institutions in order to realize the benefits of performance-related pay system.更多还原