差额拨款事业单位的岗位绩效工资问题初探

差额拨款事业单位的岗位绩效工资问题初探 差额拨款事业单位的岗位绩效工资问题初探 田 真 一、研究范围和意义 我国事业单位依据经费来源不同，可以分 为全额拨款的事业单位、差额拨款的事业单位 和自收自支的事业单位。本文主要是针对差额 拨款的事业单位进行研究。对于差额拨款事业 单位来说，发挥工资的激励作用，是吸引 人才、留住人才、提高效率、激发员工工作积 极性的重要问题。 本文将以北京电脑天地学校为例进行研 究。北京电脑天地学校成立于 1985 年 5 月， 是在改革中创办的初具规模的新型计算机学 校，至今已有 24 年的历史。该校是北京市科 协下属的一个差额拨款事业单位，也是一所社 会性计算机学校。对于这样一个差额拨款事业 单位岗位绩效工资制度的研究和，有助于 实现工资分配制度对各类员工的激励作用，提 升学校的市场竞争力。完善岗位绩效工资制度 不仅是该校走出困境、实现可持续发展的重要 选择，而且对其他差额拨款事业单位工资制度 改革具有借鉴意义。 二、岗位绩效工资的内容 差额拨款事业单位于 1993 年、2006 年分 别进行了工资改革，现今执行的是 2006 年改 革后的工资。其岗位绩效工资主要由五部 分构成:岗位工资、薪级工资、绩效工资、津 贴补贴和奖金。其中岗位工资和薪级工资称为 基本工资。 1. 岗位工资。岗位工资依据岗位而确定， 主要体现员工所聘岗位和职责要求。事业单位 岗位工资依据的岗位investigators carefully to verify that such credit party authenticity, when necessary, to the borrower unit verification and should strictly distinguish between regular employees, temporary employees, categories and on the job, retirement, early retirement, etc. Purpose to verify investigators should require borrowers to provide proof of use data and verified to ensure that lending purposes should be consistent with the relevant laws and regulations and national policies. Bank ban on issuing personal loans without specified uses. Personal loans should be a sharp distinction between consumer and business uses, management personal loans should refer to working capital loans required to verify authenticity, consumer loans should ensure a clear, true and reasonable. Strictly guard against borrowers will loan money to the stock market, real estate, loan-sharking, private fund raising and other high risk areas or used for illegal business strictly preventing borrowers loans capital private public or misappropriated ... Understand borrowers ' credit business credit situation of the parties. Strict precautions against 分类有三项:专业技术岗 位、管理岗位和工勤技能岗位。专业技能岗位 共设置13 个等级;管理岗位按现任命的职务 共设置10 个等级;工勤技能岗分为技术工和 普通工岗位，不同等级的岗位对应不同的工资 标准。 2. 薪级工资。薪级工资主要体现员工的 工作表现和资历。2006 年事业单位工资配套 改革对专业技术人员和管理人员设置 65 个薪 级，对工人设置 40 个薪级，每个薪级对应一 个工资标准，对不同岗位规定不同的起点薪 级。员工按照本人任职年限和所聘岗位，结合 工作表现，确定相应的薪级工资。 3. 绩效工资。绩效工资是体现个人绩效 和单位效益的工资，主要体现工作人员的实际 工作业绩和贡献。虽然在 2006 年事业单位工 资配套改革之后就加入绩效工资这一项，但对 于它的内容并没有具体的规定，一般是由单位 自主决定。因此，但在实际运作中，绩效工资 部分变成了 “死工资”，它并非是依据绩效考 核而设立的 “浮动工资”，而是成为固定工资 的一部分。 4. 职务补贴和其他补贴。事业单位职务 补贴的订立是依据人事局的文件来确定的。原 则上，由单位自行决定每个职务可以发放的职 务补贴数目，总数不得超过人事局规定的补贴 总额。其他补贴包括书报费、洗理费、车补、 房补等内容。 5. 奖金。依据差额事业单位的效益发放， 数额多少由上级部门进行审核。 三、现行岗位绩效工资实施中的问题 1. 工资结构层面。第一，在学校的岗位 绩investigators carefully to verify that such credit party authenticity, when necessary, to the borrower unit verification and should strictly distinguish between regular employees, temporary employees, categories and on the job, retirement, early retirement, etc. Purpose to verify investigators should require borrowers to provide proof of use data and verified to ensure that lending purposes should be consistent with the relevant laws and regulations and national policies. Bank ban on issuing personal loans without specified uses. Personal loans should be a sharp distinction between consumer and business uses, management personal loans should refer to working capital loans required to verify authenticity, consumer loans should ensure a clear, true and reasonable. Strictly guard against borrowers will loan money to the stock market, real estate, loan-sharking, private fund raising and other high risk areas or used for illegal business strictly preventing borrowers loans capital private public or misappropriated ... Understand borrowers ' credit business credit situation of the parties. Strict precautions against 效工资结构中，基本工资、职务补贴及各种 补贴占工资总额的 90%，绩效工资占 10%。 从以上工资结构比例来看，学校的工资弹性很 小，真正浮动工资的比例也很小，使得业绩突 出的员工因得不到相应的报酬而缺乏积极进取 的工作动力。第二，专业技术人员和管理人员 的岗位工资标准有些地方不尽合理。在工资档 次的晋升方面，只要年终考核合格，就可以晋 升一级薪级工资。这样的工资结构没有与贡献 ? 5 5 ? 直接挂钩，也就是说只要有了行政级别和技术 职称就兑现工资，长工资凭借的主要是工作年 限。这样不利于持续调动单位与激励员工的工 作积极性。第三，学校自己制定的奖金大都采 取了平均主义的方式发放，虽然有绩效奖，但 并没有真正落实，使得工资分配差距进一步缩 小，岗位责任和绩效水平高低对于工资收入的 影响无法真正体现。 2. 岗位评价层面。第一，学校虽然实施 了岗位绩效工资，但在实践中依然是遵照员工 的资历或岗位的行政级别，并不是依据真正意 义上的以岗位来确定基本工资。由于职称不一 定能够完全体现出一名员工在岗位上的真正价 值和实际水平，所以以职称为基础的岗位评价 体系失去了科学性。第二，学校对岗位进行评 价时没有量化，因此各个岗位的专业技术人员 和管理人员的价值难以衡量。如果只论其职称 和资历，则岗位所需要的任职资格也无法衡 量。第三，学校的岗位评价不是以岗位为中 心，而investigators carefully to verify that such credit party authenticity, when necessary, to the borrower unit verification and should strictly distinguish between regular employees, temporary employees, categories and on the job, retirement, early retirement, etc. Purpose to verify investigators should require borrowers to provide proof of use data and verified to ensure that lending purposes should be consistent with the relevant laws and regulations and national policies. Bank ban on issuing personal loans without specified uses. Personal loans should be a sharp distinction between consumer and business uses, management personal loans should refer to working capital loans required to verify authenticity, consumer loans should ensure a clear, true and reasonable. Strictly guard against borrowers will loan money to the stock market, real estate, loan-sharking, private fund raising and other high risk areas or used for illegal business strictly preventing borrowers loans capital private public or misappropriated ... Understand borrowers ' credit business credit situation of the parties. Strict precautions against 是以岗位上的人为中心。在评价中，并 没有根据职位本身的职责和任职资格来进行评 价，而是较多地考虑职位上目前任职者的能力 情况，并没有以岗位为中心进行评价。 3. 绩效考核层面。第一，考核指标过于 简单。学校对不同岗位和层级的员工采用相同 的考核指标，而且每项指标的权重也相同，很 难体现不同岗位职责的差别，结果降低了考核 结果的信度和效度。第二，考核周期太长。学 校的绩效考核采用的是年度考核。一般基本上 是年终时比较仓促地进行考核，使考核缺乏质 量保证。而且，仅实行年度考核还容易产生 “近因效应”，考核者很容易把年度考核的尺 度放在被考核者最近几周或最近几个月的表现 上，而忽视被考核者在一年内的大部分时间的 表现。第三，考核不够科学。学校采 用较为传统的打分法，以领导和部门领导为 主，人事部门配合监督。由于考核仅由部门领 导和人事部门操控，并没有让员工自行考核， 员工的主动性受到了限制，所以绩效的准确性 和绩效工资的合理性都会受到影响。第四，绩 效考核的激励功能不明显。对于那些 “骨干” 员工来说，通过努力去实现组织目标的同时， 却无法达成个人目标，这种方式容易使骨干员 工失去工作动力，并对现行的绩效考核愤愤不 平或敷衍了事。第五，绩效考核缺乏反馈渠 道。使被考核者失去了补充和申辩的机会，也 无法了解自身表现与单位期望值之间的差异， 使考核对于investigators carefully to verify that such credit party authenticity, when necessary, to the borrower unit verification and should strictly distinguish between regular employees, temporary employees, categories and on the job, retirement, early retirement, etc. Purpose to verify investigators should require borrowers to provide proof of use data and verified to ensure that lending purposes should be consistent with the relevant laws and regulations and national policies. Bank ban on issuing personal loans without specified uses. Personal loans should be a sharp distinction between consumer and business uses, management personal loans should refer to working capital loans required to verify authenticity, consumer loans should ensure a clear, true and reasonable. Strictly guard against borrowers will loan money to the stock market, real estate, loan-sharking, private fund raising and other high risk areas or used for illegal business strictly preventing borrowers loans capital private public or misappropriated ... Understand borrowers ' credit business credit situation of the parties. Strict precautions against 改善员工绩效失去了意义。第六， 考核的结果只用于统计工作量和记发绩效工 资，即使对那些绩效考核在长期取得好成绩的 员工也没有任何鼓励性措施。因此，员工对这 种考核并不重视。 四、问题的原因分析 北京电脑天地学校的岗位绩效工资之所以 存在这么多的问题，笔者认为，其中的原因是 多方面的。 1. 工资管理依然遵循集中化的管理模式。 目前我国事业单位工资分配的决策权集中于中 央，仍然是一种大一统的工资管理体制，国家 决定事业单位员工的岗位工资、薪级工资的各 项级别以及补贴发放的额度。虽然这种制度在 市场经济不断完善的今天，受到了一定的冲 击，但其影响依然根深蒂固。因此，找出现行 的工资管理模式中存在的问题，解决问题，把 绩效工资真正落到实处，是学校持续发展的必 要条件。 2. 工资决定机制与市场相脱离。从宏观 上看，国家尚未建立事业单位与市场接轨的收 入分配机制。事业单位长期以来沿用内部分配 标准，没有引入劳动力市场价位机制，导致了 员工工资水平和市场价格脱轨。 3. 没有引入多种因素的分配方式。学校 的分配方式比较单一，主要是工资和奖金，对 劳动要素、管理要素、技术要素参与分配的方 式重视不够，也较少使用，人力资本的价值并 没有得到认识和体现，造成了单位对员工长期 激励的不足，从而未能建立起利益共享机制， 使员工缺乏为学校的长期发展和长远利益着想 的热情，阻碍学investigators carefully to verify that such credit party authenticity, when necessary, to the borrower unit verification and should strictly distinguish between regular employees, temporary employees, categories and on the job, retirement, early retirement, etc. Purpose to verify investigators should require borrowers to provide proof of use data and verified to ensure that lending purposes should be consistent with the relevant laws and regulations and national policies. Bank ban on issuing personal loans without specified uses. Personal loans should be a sharp distinction between consumer and business uses, management personal loans should refer to working capital loans required to verify authenticity, consumer loans should ensure a clear, true and reasonable. Strictly guard against borrowers will loan money to the stock market, real estate, loan-sharking, private fund raising and other high risk areas or used for illegal business strictly preventing borrowers loans capital private public or misappropriated ... Understand borrowers ' credit business credit situation of the parties. Strict precautions against 校的发展壮大。 鉴于以上问题分析和研究，可以看出，及 时对现有的工资制度体系进行优化和完善是很 有必要的。以北京电脑天地学校为例，类似的 差额拨款事业单位当前的岗位绩效工资制度迫 切需要改进，重点在绩效工资、奖金和津贴部 分，其中如何科学地设计绩效考核办法更是重 中之重。 (作者单位:首都经济贸易大学劳动经济学院) ? 6 5 ? investigators carefully to verify that such credit party authenticity, when necessary, to the borrower unit verification and should strictly distinguish between regular employees, temporary employees, categories and on the job, retirement, early retirement, etc. Purpose to verify investigators should require borrowers to provide proof of use data and verified to ensure that lending purposes should be consistent with the relevant laws and regulations and national policies. Bank ban on issuing personal loans without specified uses. Personal loans should be a sharp distinction between consumer and business uses, management personal loans should refer to working capital loans required to verify authenticity, consumer loans should ensure a clear, true and reasonable. Strictly guard against borrowers will loan money to the stock market, real estate, loan-sharking, private fund raising and other high risk areas or used for illegal business strictly preventing borrowers loans capital private public or misappropriated ... Understand borrowers ' credit business credit situation of the parties. Strict precautions against