基于成本分析的高校教师薪酬结构调整

The Adjustment of the Structure of Teachers' Salary in Universities Based on Cost Analysis

高校教师薪酬结构是影响高等教育质量的关键性因素之一。当前高校教师薪酬结构存在实际成本和机会成本,即教师为获得期望薪酬所付出的劳动成本、薪酬结构本身所存在问题的损失成本和教师脱离当前岗位转行的可能成本。为降低当前薪酬结构成本,需要从政府、高校和教师三个层面出发,增加薪酬保障性力量,增强薪酬激励性作用,并使教师达到与预期薪酬相适应的素养。

The structure of teachers＇ salaries in Universities is one of the key factors affecting the quality of higher education. At present, the structure of teachers ＇salaries has actual and opportunity costs, that is the labor costs teachers paid in order to obtain the expected payment, loss costs resulted by the problems which the structure of teachers＇ salaries itself may have and the possible costs that are caused by changing jobs. In order to reduce the current cost of structure of the payment, we need to enhance the affordable power from three aspects, namely government, universities and teachers, to improve the effect of incentive compensation of salaries and to make teachers have the accomplishments that adapt to the expected salary.