Research On The Performance Appraisal Index System Of H University's Teachers

As the main body of higher education in China,colleges play an important role in the operation of the entire education and teaching system.However,at this stage,higher education reform in China has entered the deep-water zone,with the development of merit pay system,how to stimulate the potential of college teachers in teaching,research and social service who offer colleges and society better service becoming a major exploration field of performance management in colleges and universities at present.Public college serving as an educational non-profit organization,its educational outlay mainly derives from the pattern of accounting budgets submitted by the college to the government,and then the government audits and issues according to the government budget.Government grants become the main source of educational appropriations for college.In this mode,colleges often make corresponding expenditures according to economically supported by government,and they cannot fully consider the effectiveness of educational appropriations expenditures in deepgoing way.The main body of the development of colleges is the college teachers.Performance pay for teachers is an important component of the wage and welfare expenditures in the accounting budget of non-profit organizations.The scientific and rational expenditures is not only to improve the incentive mechanism of non-profit organizations,encourage college teachers to devote more enthusiasm and energy to teaching,research and social services,and to play an important role in providing the society with higher quality quasi-public goods.,but also to supervise the effectiveness of performance pay.Nevertheless,the key is to construct a set of teacher performance evaluation index system that correspond to the development strategy of colleges.This paper starting with the performance management of non-enterprise personnel,takes the current teacher performance appraisal index system of H college as the research object,adopts accounting theory related to non-profit organization,incentive theory and human capital theory as the theoretical support,and uses literature research,case analysis,key performance indicator and analytic hierarchy process to do research on the performance appraisal index system of H college teachers.First of all,through the introduction of the development strategy of H college and the status quo of the performance appraisal index system of H college teachers,it is unreasonable to analyze the current teacher performance appraisal index system based on relevant research at home and abroad;Secondly,under the premise of following the principle of setting the performance appraisal index system of college teachers,and clearly establishing the target of performance appraisal index system,through the introduction of the content of college teachers' performance appraisal index system,this paper analyzes the motivation of college teachers' work behaviors from the "iceberg theory",exploring the deep-level needs of college teachers,and through doing research on relevant literature,key performance appraisal indicators are preliminarily collected.Then,based on the development strategy of H college,through repeated consultations with experts and professors,the current teacher performance appraisal index system of H college is optimized,thereby constructing a set of performance appraisal index system combining non-financial indicators and financial indicators.Finally,using the analytic hierarchy process to calculate the weight of the post-optimized teacher performance appraisal index system,and the different weight coefficients of the instructional and scientific-research-oriented teachers are calculated respectively,which provides a reference for the performance appraisal of the instructional and scientific-research-oriented teachers and the performance pay.The innovation of this paper is to start from the perspective of accounting for non-profit organization,putting five financial indicators including consistency of budget expenditure,fund balance ratio,tangible assets ratio,non-performing assets waste rate and outcome rate of funds into the performance appraisal index system,optimizing a set of performance appraisal index system combining non-financial indicators and financial indicators guided by the concept of open source and throttling,thus providing a reference for evaluating the performance pay of teachers for H college and deepening the performance management of H college.This research provides a theoretical reference for the performance management reform of college from the theoretical level,especially public college serving as a non-profit organization provides a reference for non-enterprise personnel in colleges to conduct performance appraisal from the perspective of non-financial indicators and financial indicators;From the practical level,it provides a reference for H college to conduct a more scientific and reasonable performance appraisal and performance pay assessment for teaching and research-oriented teachers.