高校岗位绩效工资制度实施的激励效果实证研究

论文以河北某高校的实施岗位绩效工资制度前后的收入分配情况对比,实证检验了职位薪酬和绩效薪酬的激励效果,发现高校岗位绩效工资制度的实施可以通过职位薪酬和绩效薪酬两种激励机制,激发教职工努力工作。     

高校教师绩效工资制度分配模式研究

随着经济的不断发展,高校绩效工资制度体系发生了变化。薪酬作为教师的劳动报酬收入,不仅关系到教师个人的利益,还关系到学校及社会的稳定。绩效工资单的产生,是为了使大学和社会关注教师的绩效输出。但高校绩效的发展到现在还处在一个过渡期。改革过程中绩效工资也出现了许多问题,本文也是通过对绩效工资的改革现状及各高校绩效工资的对比,找出其存在的问题,并提出一些解决方案及一些管理办法,此外,进一步让高校的绩效工资制度模式具有科学性、合理性、公平性、公正性。     

对高校绩效工资改革的若干思考

在2010年我国事业单位全面实施绩效工资。高校在整个事业单位中具有极其重要的地位,其绩效工资制度改革既有普遍性、典型性,又有特殊性。文章结合作者自身工作实际经验,就绩效工资改革中的难点和重点进行了剖析,提出了意见和建议。     

事业单位实施绩效工资的改革与措施浅议

事业单位工资制度历经多次变革,改革的目标是建立岗位绩效工资制度,搭建现代人力资源管理平台、推进岗位聘任、实施绩效管理是实施岗位绩效工资制度的关键.同时,事业单位执行绩效工资制度面临很多难点和问题,如果这些难点和问题不处理好,这项改革将很难取得成效.     

事业单位实施绩效工资的改革与措施浅议

事业单位工资制度历经多次变革，改革的瞎标是建立岗位绩效工资制度，搭建现代人力资源管理平台、推进岗位聘任、实施绩效管理是实施岗位绩效工资制度的关键。同时，事业单位执行绩效工资制度面临很多难点和问题，如果这些难点和问题不处理好，这项改革将很难取得成效。     

浅议公立医院绩效工资改革

继公立医院在2009年实施事业单位工资制度改革后,公立医院基本完成了从职务等级工资制度和岗位绩效工资制度的过渡,初步建立了将岗位责任、工作业绩、实际贡献紧密联系的新型工资制度。但是在这过程中公立医院绩效工资的改革也遇到了一些难关,比如说绩效考核的纬度和指标体系的确立等等,因此如何使绩效工资改革在公立医院顺利实施是现阶段最大的问题。笔者在本文中从绩效工资改革的背景开始,根据绩效工资改革的基本原则来看看公立医院绩效工资的难点,进而从笔者的角度来提出几点促使绩效工资改革在公立医院顺利实施的策略。     

高校岗位绩效工资制度的双重激励效应分析

高校岗位绩效工资制度是一种能够激发教职工工作积极性的收入分配制度,本文认为,该制度既有职位薪酬激励效应,又有绩效薪酬激励效应,高校应该耦合两种激励效应,发挥最大的激励效果。     

事业单位绩效工资制度的利弊及创新之我见

事业单位绩效工资改革已经进行了好几年了,绩效工资制度的改革在一定程度上,促进了事业单位的发展,提高了事业单位的工作效率。但在事业单位绩效工资制度改革的具体实施中也存在着很多问题,成为绩效工资改革的阻碍。对此,要从具体实施中带来的弊端进行科学合理的解决,能进一步促进绩效工资制度的改革。     

从我国高校薪酬制度的历史沿革谈高校教师薪酬发展趋势

本文对新中国成立以来我国事业单位几次工资制度改革的特点进行了总结,通过对六次工资制度改革带来的效果及变迁分析得出现阶段我国高校教师收入分配发展趋势,即建立科学的薪酬制度、建立完善的岗位聘用制、建立和完善绩效管理体系、完善高校的社会保险与福利制度。     

我国事业单位绩效工资改革存在的问题及对策研究

绩效工资改革是事业单位工资制度改革中的重点和难点。随着改革的逐渐深入,事业单位必须建立起以员工工作绩效为基础的绩效工资制度,这是一个复杂的系统工程。本文从理论阐释入手,介绍了事业单位实行绩效工资的必要性,并对目前事业单位绩效工资改革存在的问题进行了归纳分析,提出了有效推进绩效工资改革的思路。     

提升高校固定资产使用效益的有效途径研究

高校固定资产是一项价值占比较大的资产,在支撑学校的发展过程中起着相当重要的作用,但是高校长期以来养成了重投入轻效益、重实物轻价值、重使用轻责任、重存在轻利用等通病,为了更有效率地配置和使用高校固定资产,需要探索一条有效的路径,首先需要创新管理理念,其次需要通过实施严格的成本管理和责任承担、整理校内和区域间高校资源建设共用实验中心、淡化非经资产和经营资产界限而以科学指标体系予以考核、管理权与使用权分离等一系列措施,可以获得健康有序发展的良好效果。     

高校资金结构特征及其优化--以教育部直属高校为例

本文以信息公开中的财务数据为依据,对教育部直属高校的资金结构现状进行分析,并按地域将其区分四个地区进行比较。分析结果表明,我国教育部直属高校资金来源呈现多元化格局,且不同地区间,高校的资金结构差异较为明显。这种差异的背后,隐含着筹资多元化对财务管理提出了新要求、地区间教育质量不均衡日益显著等突出问题。本文针对这些问题,提出应探寻优化高校资金结构的有效途径,树立以多元化筹资为视角的财务管理新观念,以开放的视角拓展筹资渠道,注重绩效,促进教育部直属高校的内涵式发展等一系列建议。     

Corporate performance and CEO compensation in China

This paper examines the compensation of CEOs in China's listed firms. First, we discuss what is known about the setting of CEO compensation and then we go on to examine factors that may help explain variations in the use of performance related pay. In China, listed firms have a dominant or controlling shareholder and we argue that the distinct types of controlling shareholder have different impacts on the use of incentive pay. We find that firms that have a State agency as the major shareholder do not appear to use performance related pay. In contrast, firms that have private blockholders or SOEs as their major shareholders relate the CEO's pay to increases in stockholders' wealth or increases in profitability. However the pay–performance sensitivities for CEOs are low and this raises questions about the effectiveness of firms' incentive systems.     

Specific knowledge and performance measurement

I examine optimal incentives and performance measurement in a model where an agent has specific knowledge (in the sense of Jensen and Meckling) about the consequences of his actions for the principal. Contracts can be based both on “input” measures related to the agent's actions and an “output” measure related to the principal's payoff. Whereas input‐based pay minimizes income risk, only output‐based pay encourages the agent to use his knowledge efficiently. In general, it is optimal to use both kinds of performance measures. The results help to explain some empirical puzzles and lead to several new predictions.     

The real effects of financial reporting on pay and incentives

This paper discusses two real effects of financial reporting on pay and incentives: (1) Better earnings leads to better incentives, and (2) If pay is mismeasured, pay can be misused. The first real effect follows from the fact that incentives are often based on earnings, and the effectiveness of earnings-based incentives is positively related to the quality of earnings. Greater use of earnings in incentives provides better incentives at a lower cost. The second real effect has to do with how well the accounting system measures the expense of various pay components. Complex calculations are required to value complex pay components such as options, post-employment benefits, and performance-vested equity, and these calculations have historically not been done correctly. The incorrect accounting leads to these pay components being misused. I conclude by discussing how accounting and disclosure of pay and incentives can be improved.     

Further evidence on the determinants of audit pricing in universities

This study investigates the determinants of audit fees for UK universities, involving an analysis of 451 university-year observations over the period 2007–2010. The study contributes to a fledgling strand of research examining audit pricing in the public sector. In seeking to identify an appropriate model to explain audit fees we interview a number of university auditors and use their insights in conjunction with prior findings from both private and public sector studies of audit pricing. Our findings show that audit fees in UK universities are positively influenced by size, the number of subsidiary companies, the amount of endowments, the level of debtors, being located in England and the use of a London-based auditor. We also find that more research-intensive universities (using a range of measures) and universities with greater operating surpluses pay lower audit fees.     

论高校会计文化建设

高等院校在会计文化建设方面呈现出三个显著特征：第一,注重组织性和纪律性;第二,注重业务素养;第三,注重服务意识的培养。当前的高校会计文化虽然强调会计的服务职能,但是,却不利于高校会计人员工作积极性的提升,也使高校会计文化趋于单调。高校应采取以下措施提升其会计文化建设的水平：第一,培养会计人员的核心价值体系;第二,促进会计人员发挥其能动性;第三,收集和整理相关物品,并适时举办专题展览;第四,注重宣传财务基础知识。     

Executive performance-based remuneration, performance change and board structures

This paper examines CEO performance-based remuneration in companies that experience improvement in financial performance but have different board structures. It analyzes how such payment relates to change in financial performance and board structures by comparing the cases between Australian and Singaporean companies. The results highlight that performance pay in both countries is likely to be linked to change in performance. However, the proportion of CEO performance-based payment in both countries does not seem to be related to board structure. Larger firms in both countries appear to make great use of performance-based remuneration. Sales revenue is likely to be used by companies in both countries as a yardstick for determining CEO performance pay.     

Does gender matter? The association between gender and the use of management control systems and performance measures

Literature shows that female (male) managers are more likely to adopt a transformational (transactional) leadership style, as well as make greater (lesser) use of information for decision-making. We draw on this research to investigate whether gender is related to a manager's use of management control systems (MCS) and performance measures. We surveyed the head of school of all schools across all Australian public universities. Our results indicate that females use MCS in an interactive manner to a greater extent than their male counterparts and make greater use of non-financial performance measures. We conclude with contributions to theory and practice.     

The Persistence of the Gender Pay Gap in British Universities*

The gender pay gap in the UK has been persistent despite the Equal Pay Act 1970. Universities were given a positive duty to redress this in the Equality Act 2010. Some British universities introduced a system of ‘professorial banding’. All professors were regraded from scratch. Surprisingly, this had almost no impact on the gender pay gap. We model how the design of the system could amplify discrimination. With individual data from one research university, we find evidence of gendered external market effects, effects of shorter tenure in the rank of professor and sticky floors.