| Income distribution system refers to the system of division and distribution of labor products in the main body of society,which is the basic system of the country.As a country with socialist system,the principle of income distribution that our country has always stressed is "to do everything according to one's ability",and the meaning of "labor" is very complex.It not only includes labor proficiency,complexity,responsibility and labor intensity,but also includes the input of human capital before entering the labor market and the labor market After work experience accumulation and so on.Generally speaking,the income distribution should be based on the above factors,and pay according to the actual labor quota,working hours,labor consumption,etc.,or get remuneration from the market exchange.The core of the income distribution system in Colleges and universities is "salary system",which mainly includes basic salary,allowance subsidy,performance salary,etc.This study takes "salary system" as the center and nm University as an example,focusing on the problems existing in the performance salary system in the salary structure of colleges and universities and how to solve these problems on the premise of considering both fairness and efficiency.Although the rationality and adaptability of the salary system in Colleges and universities have been greatly improved,there is still a big gap between it and the perfect performance salary system that reflects the high efficiency of more work,more pay for better work and better pay for better work.For example,Not enough attention has been paid to the strategic management,the budget management system is not meticulous and scientific,the performance index system is relatively extensive,the performance salary distribution is not reasonable and the incentive is small,etc.The problem makes the reform of performance-based salary system more and more important.By analyzing the unreasonable forms and reasons of performance-based pay system in Colleges and universities,this study explores the solutions to the unreasonable distribution of performance-based pay in Colleges and universities,so as to promote the management level of teaching and scientific research in Colleges and universities. |