秘书 ›› 2021, Vol. 39 ›› Issue (5): 14-24.

• 本期专题 • 上一篇    下一篇

科学核定事业单位收入分配总量的探索:目标收入均值法

马君   

  1. 上海大学
  • 出版日期:2021-09-15 发布日期:2021-11-24
  • 作者简介:马君,上海大学管理学院教授,博士生导师。研究方向:绩效管理与薪酬激励。

Exploration of Scientific Approval of Total Income Distribution in Institutions Target Income Averaging Method

MA Jun   

  • Online:2021-09-15 Published:2021-11-24

摘要: 事业单位凝聚了最广泛的科技人才,推进事业单位收入分配制度改革是一项重要而紧迫的战略任务。改革的难点和痛点在于如何科学核定收入分配总量。所作研究结合人才分布的正态原理和幂率原理,提出基于目标收入均值法的事业单位收入分配总量核定办法。运用该方法可推算出各省(市、自治区)各类事业单位的目标收入均值和目标收入区间,以及收入分配总量的增长预期,为财政拨款和转移支付资金核定提供科学依据,同时也为检验各省(市、自治区)各类事业单位收入分配总量是否与本地国民经济发展相协调、与社会进步相适应提供依据。

关键词: 事业单位, 收入分配, 总量核定, 目标均值法

Abstract: Government-affiliated institutions unite the widest range of scientific and technological talents. In order to accelerate the construction of globally important talent centers and innovation heights,“having a large number of strategic scientific and technological talentsfirst-class scientific and technological leaders and innovation teams in key core technology areas”it is an important and urgent strategic task to promote the reform of the income distribution system of government-affiliated institutions. The difficulty and pain point of the reform lies in how to approve the total amount of income distribution scientifically. This paper combines the normal principle and power principle of talent distribution and proposes the method of approving the total income distribution of institutions based on the mean value of target income methodwhich can be used to project the mean value of target income and target income range of various institutions in each province and cityas well as the growth expectation of total income distribution, providing a scientific basis for the approval of financial allocation and transfer funds, and also providing a scientific basis for testing whether the total income distribution of institutions in each province and city is in line with the development of local national economy. It also provides a basis for testing whether the total income distribution of institutions in provinces and municipalities is coordinated with the development of local national economy and adapted to social progress.

Key words: government-affiliated institutions, income distribution, total approval, target mean value method