我国中小学教师工资的地区差异问题研究  

The Issues Related to Legitimizing Regional Difference of Teachers' Salary in China

作　　者：曾晓东[1] 易文君[1] 

机构地区：[1]北京师范大学教育学部,北京100875

出　　处：《华中师范大学学报（人文社会科学版）》2015年第5期155-161,共7页Journal of Central China Normal University:Humanities and Social Sciences

基　　金：教育部人文社会科学重点研究基地北京师范大学教师教育研究中心"教师劳动的经济学分析"(08JJD880237)

摘　　要：教师工资改革的目标不仅仅是要不要涨和涨多少,而是随着财政制度的完善不断系统化教师工资制度结构。其中,教师工资的地区差异实现机制是基础性结构构成之一。本文通过考察教师工资地区差异的理论依据,分析我国现行的教师工资地区差异的实现机制,并通过实证分析,说明我国用绩效工资实现教师工资地区差异的作法存在预算标准不清、保障水平过低等问题,而且,由于教师工资中的基本工资不可变,地区差异工资部分的比例不断提高,目前已经占教师实际工资的50-80%,不断拉低教师工资的预算等级。最后,文章还在刚刚出台的财政预算管理制度和转移支付制度的框架下,探讨了在财政联邦主义框架下实现教师工资地区差异的可能性。The objective of teachers＇ salary reform is not only if it is needed or how much it should be to increase the teachers＇ salary,but a systematic restructuring of teachers＇ salary,of which the fundamental policy issue is the implementation mechanisms for accomplishing regional difference in the context of building a well-operated fiscal system.This paper examines the existed mechanisms for accomplishing regional difference of teachers＇ salary based on the theoretic exploration,which is carried by local governments in name of performance pay in an unclear budget process.Statistic analysis is then held and the results show that it＇ s about 50-80% of the total salary of teachers is decided in this county-level budget process,which is demonstrated as an unsteady and sometime an arbitrary one.As the ranking salary remain its standard in 2006,the local government＇ s parts in the teacher＇ salary increase and lower down the budget level correspondingly.Finally,this paper concludes that there are two necessary components must be encountered in legitimatizing the regional difference of teachers＇ salary in the conceptual framework of newly released budgetary management guidance and basic principles on transfer payment among governments.

关 键 词：教师工资 地区差异合法性 绩效工资 工资制度结构 

分 类 号：G635.1[文化科学—教育学]