高校教师薪酬制度改革分析:基于人力资本视角  

On Salary System Reform in Universities:A Perspective from Human Capital Theory

作　　者：刘晓东[1] 

机构地区：[1]南京审计学院人事处,江苏南京211815

出　　处：《南京审计学院学报》2012年第6期100-106,共7页journal of nanjing audit university

摘　　要：薪酬能够准确衡量人力资本的货币价值,是人力资本价值实现的重要载体。根据我国高校教师人力资本特点及薪酬现状,从人力资本投资与回报视角提出的基于生涯补偿模式的固定薪酬、基于激发潜能的全面薪酬、基于多元绩效评价的绩效薪酬三种模式可以有效地提高高校教师的人力资本效能。Salary serves as a measurement of human capital value and also a carrier of its realization.Based on the characteristics of faculty capital in universities and their current salary,this paper presents the following three modes of salary from the perspective of the investment and yield of human capital,namely,the regular salary based on career compensation,the comprehensive salary for the stimulation of potential,and the performance salary based on the multiple performance evaluation.The aim of the present study is to ensure a more efficient operation of human capital in universities.

关 键 词：高校人力资本 高校教师薪酬制度改革 价值实现 固定薪酬 全面薪酬 绩效薪酬 收入分配制度 岗位绩效工资制度 

分 类 号：F244[经济管理—劳动经济]