Abstract: Promoting the reform of the salary system in universities and improving the internal income distribution incentive mechanism are practical requirements for the construction of an education powerhouse. In the context of deepening the reform of the salary system in universities, guided by the national policy on salary system reform in universities, taking ten application-oriented universities nationwide as samples, this study analyzes the structural composition, classification management, distribution principles, distribution elements, segmentation mode, and performance wage gap of their internal distribution plans for performance wages. Through comparison, it is found that each university has both common and different characteristics. Based on the development logic and characteristics of the internal distribution plans for performance wages in ten sample universities, combined with the connotation and characteristics of application-oriented universities, a “1-2-3+X” internal distribution model for performance wages in application-oriented universities is constructed. Reform suggestions are proposed from five aspects, including market-oriented allocation, performance evaluation, structural weight, income gap, and dynamic adjustment, to promote the effective use of performance distribution “batons” in application-oriented universities, stimulate the entrepreneurial vitality of teachers, and strengthen their work efficiency.

Key words: Application-oriented universities, Performance wages, Reform of internal distribution policies, Incentive effect

摘要： 推进高校薪酬制度改革,完善内部收入分配激励机制,是教育强国建设的现实要求。在深化高校薪酬制度改革背景下,以国家颁布的高校薪酬制度改革政策为指导,以全国范围内十所应用型高校为样本,剖析其绩效工资内部分配方案的结构组成、分类管理、分配原则、分配要素、切块模式、绩效薪酬差距等要素,经比较发现,各高校既存在共性特征,也存在个性特征。文章在汲取十所样本高校绩效工资内部分配方案的制定逻辑与特征的基础上,结合应用型高校内涵与特色,构建“1—2—3+X”结构的应用型高校绩效工资内部分配模型,并从市场化配置、绩效考核、结构权重、收入差距、动态调节五个层面提出改革性建议,促进应用型高校用好、用活、用足绩效分配“指挥棒”,激发教师干事创业活力,强化教师工作效能。

关键词: 应用型高校, 绩效工资, 内部分配政策改革, 激励作用