探析高职院校教师工资保险制度改革的优化路径  

To Explore the Optimization Path of the Reform of Teachers'Salary Insurance System in Higher Vocational Colleges

作　　者：马晓莎 MA Xiaosha

机构地区：[1]辽宁省交通高等专科学校,辽宁沈阳110122

出　　处：《辽宁省交通高等专科学校学报》2025年第1期37-44,共8页Journal of Liaoning Provincial College of Communications

摘　　要：2014年10月,我国开展机关事业单位养老保险制度改革。改革十年,在职高职院校教师基本工资制度、绩效工资制度以及退休高职院校教师养老金制度经历了怎样的变化?高职院校在职教师和退休教师的收入水平变化情况怎样?本文综合运用国家和省相关政策文本,以本校在职教师工资和退休养老金数据为支撑,阐明在现行工资制度和养老保险制度下,存在基本工资涨幅较小,占比普遍较低,起点薪级低,绩效工资水平不高,且在职教师与退休教师收入差距偏小,抚恤金基数待调整等问题。针对现存问题,提出五点政策建议:加大调整基本工资的浮动范围力度,基本工资标准调整应统筹基本工资占比,保障高校教师基本工资增长额度与基本工资占比处于合理水平;适度提高高校教师基本工资的起点薪级;建立与高职院校高质量发展相适应的绩效工资分配方案;拉大同级别在职教师和退休教师的收入差距;调整退休已故教师的抚恤金计算基数。In October 2014,China launched the reform of the old-age insurance system of government organs and public institutions.Since the reform,nearly ten years,in these ten years,the basic salary system of inservice vocational college teachers,the performance salary system,and the pension system of retired vocational college teachers have experienced what changes?How is the income level of active and retired teachers in vocational colleges changing?Based on the data of in-service teachers’salary and retirement pension,this paper comprehensively uses relevant national and provincial texts to clarify that under the current wage system and pension insurance system,there are some problems,such as small increase in basic salary,low proportion,low starting salary scale,low performance salary,small income gap between active teachers and retired teachers,and pension base to be adjusted.In view of the existing problems,the paper puts forward policy suggestions:increase the adjustment of the floating range of basic salary,coordinate the proportion of basic salary in the adjustment of basic salary standard,and ensure that the increase amount of basic salary and the proportion of basic salary of college teachers are at a reasonable level;Moderately raise the starting point of the basic salary of college teachers;To establish a performance-based wage distribution plan that is compatible with the high-quality development of higher vocational colleges;We will widen the income gap between serving teachers and retired teachers at the same level.Adjust the base of pension calculation for retired deceased teachers.

关 键 词：高职院校教师 基本工资 绩效工资 改革 养老金 

分 类 号：F244.2[经济管理—劳动经济]