随着我国改革开放的不断深化，包括高职院校在内的事业单位也在进行机 构和人事改革。然而，相对于企业而言，事业单位的工资制度改革显得相对缓 慢和滞后，影响了事业单位职工积极性的发挥和各项工作的进展。在此背景下， 探索建立既坚持按劳分配、又体现效益和公平原则的工资制度显得尤为迫切。 为此，基于绩效工资在企业的广泛应用所取得的成功，国家出台了各种政策， 以促进事业单位的绩效工资制度改革。2006 年，《事业单位工作人员收入分配制 度改革方案》明确事业单位开始实行岗位绩效工资制度；2009 年 9 月的国务院 常务会议决定事业单位将分“三步走”全面推行绩效工资改革。根据各项文件 精神，作为事业单位重要组成部分的高校纷纷探索绩效工资制度改革，并初步 取得了一定发展。然而，由于时间较短、经验不足等原因，我国高校教师绩效 工资改革还不够系统、不够完善，无法充分调动教师的工作积极性。因此，进 一步探索绩效工资改革，保证绩效工资的公平性、激励性、竞争性和导向性成 为各类高校亟待解决的重要课题。 本文运用文献研究、实证研究与比较研究等方法，以 S 学院为例，对高职 院校教师绩效工资改革情况进行总结、分析，并针对存在的问题提出优化建议。 首先，本文从绩效工资相关的理论出发，梳理了国内外高校绩效工资改革的历 史和发展趋势；其次，通过问卷与访谈调查，对 S 学院教师绩效工资改革的现 状进行了全面分析，了解了教师的收入水平和绩效工资所占比例，掌握了教师 对绩效工资的公平性、激励性、竞争性等方面的看法，了解了教师对收入的期 望和薪酬改革的建议，并据此对 S 学院在绩效工资改革上存在的问题进行了归 纳、分析；最后，根据绩效工资改革指导原则，借鉴国内外高校绩效工资改革 的有关成功做法，对 S 学院的绩效工资方案进行了优化设计，并提出了实施该 方案的若干建议。 关键词：高职院校，绩效工资，绩效指标，绩效考核I ABSTRACT With the deepening of the Reform and Opening up, public institutions, including higher vocational colleges, have also conducted reforms of their organs and personnel system. But compared with enterprises, the salary system of public institutions has fallen behind, which seriously impaired public institutions’ contribution to economic development. In this context, it is urgent to establish a salary system that not only adheres to distribution according to work but also embodies efficiency and equity. Therefore, in view of the successful and wide application of performance pay in enterprises, a variety of policies have been enacted to advance the performance pay reform in public institutions. For instance, The Reform Scheme of Income Distribution System for Public Institution Staff, issued in 2006, stipulated explicitly that public institutions should execute performance pay; the State Council executive meeting, held in September 2009, resolved that public institutions would implement performance pay reform in three steps widely. According the request of various documents, colleges and universities, being an important component of public institutions, have begun to explore performance pay reform, which has gained preliminary development in a degree. But for such reasons as short time span, lack of experience, the performance pay reform in colleges and universities was not systematic and perfect, which failed to mobilize the faculty’s initiative. Consequently, it is high time that colleges and universities of all levels further performance pay reform so as to ensure its fairness, incentive, competitiveness and guidance. Resorting to such methods as literature review, empirical research and comprehensive comparison, taking S College as an example, the thesis summarizes and analyzes the status quo of performance pay reform in higher vocational colleges, and puts forward some suggestions on optimization according to its existing problems. Firstly, the thesis starts with the relevant theories about performance pay and straightens out the history and development tendency of performance pay reform in both domestic and overseas colleges and universities. Secondly, the thesis makes a comprehensive analysis of the status quo of performance pay reform in S College,II such as the income level and the percentage of performance salary, teachers’ opinion on its fairness, incentive and competitiveness, teachers’ expectation on the income and their suggestions on salary reform. The thesis also summarizes and analyzes the problems emerged in the performance pay reform. Finally, guided by some principles and referring to some successful practice of performance pay reform, the thesis comes up with some proposals to optimize the reform and guarantee its implementation. Key words: higher vocational colleges, performance pay, performance indicators, performance assessmentIII 目 录 第 1 章 绪论.................................................................................................................1 1.1 选题背景及研究意义 .....................................................................................1 1.1.1 选题背景 ...............................................................................................1 1.1.2 报告选题的意义 ...................................................................................1 1.2 国内外研究现状 .............................................................................................2 1.2.1 国外研究现状 ........................................................................................2 1.2.2 国内研究现状 .......................................................................................3 1.3 研究思路与研究方法 .....................................................................................5 1.3.1 基本思路 ...............................................................................................5 1.3.2 研究方法 ...............................................................................................5 1.4 主要研究内容 .................................................................................................6 第 2 章 绩效工资相关理论综述.................................................................................7 2.1 绩效与绩效工资概念 .....................................................................................7 2.2 绩效工资特点及意义 .....................................................................................7 2.2.1 绩效工资特点 .......................................................................................7 2.2.2 绩效工资的意义 ...................................................................................8 2.3 绩效工资相关的激励理论 .............................................................................8 2.3.1 公平理论 ...............................................................................................9 2.3.2 期望理论 ...............................................................................................9 2.3.3 需求层次理论 .....................................................................................10 2.3.4 强化理论 .............................................................................................10 2.3.5 目标设置理论 .....................................................................................11 2.4 绩效考核相关理论 .......................................................................................11 2.4.1 KPI 法...................................................................................................11 2.4.2 360 度反馈法 .......................................................................................12 第 3 章 S 学院教师绩效工资改革实践和现状分析................................................14IV 3.1 高等职业教育介绍 .......................................................................................14 3.1.1 高等职业教育特点 .............................................................................14 3.1.2 高等职业教育对教师的基本要求 .....................................................14 3.2 S 学院基本情况介绍 .....................................................................................15 3.2.1 学院概况 .............................................................................................15 3.2.2 教师情况简介 .....................................................................................15 3.3 S 学院教师绩效工资改革