我国事业单位绩效工资改革已经开展 3 年多，各地各事业单位逐步建立起了适应 自身发展的绩效工资分配制度，然而，由于事业单位绩效工资是我国事业单位管理体 制下的特有产物，此次改革国家又给予了各事业单位较大的自主权限和发挥空间，造 成了各事业单位对绩效工资的分配制度和指标体系理解不一，在不断地探索和完善中 建立起了自己的绩效工资分配制度，难免存在着不足和缺点。 本研究针对某县 A 局现行绩效工资分配制度存在的问题，综合运用现场观察法、 文献研究法、比较分析法、问卷调查法、关键人物访谈法、举例分析法等科学的方法 进行广泛调查和深入研究，力图在战略性、公平性、激励性、竞争性、灵活性、适用 性的原则下，就原有的绩效工资分配制度存在的覆盖面小、分配方案不合理、指标体 系不完善、绩效工资差距小、缺乏激励作用等问题，对单位重新进行岗位划分，调整 并补充了指标体系，丰富了绩效工资的表现形式，以提高单位职工工作的积极性和主 动性，从而激发事业单位活力，为长期稳定的发展奠定坚实的基础。 关键词：事业单位 绩效工资 分配制度某县 A 局绩效工资分配方案改进研究 ii ABSTRACT The reform of institutional organization performance pay in China has been carried out for more than 3 years. Various institution organizations have gradually established their own performance pay distribution systems which can adapt to the development of themselves. However, due to the institutional organization performance pay is the unique product of our country's institutional organization management system, and the government has given large autonomous authority and play space to the institutional organizations, each institutional organization has its own interview on the performance pay distribution systems. Therefore the performance pay distribution systems built in the continuous exploration and improvement inevitably have deficiency and shortcomings. This study is aimed at the questions of the performance pay distribution system of X county A Bureau. Extensive research and in-depth investigation are carried out based on the scientific method such as locale observation method, the literature research method, comparative analysis method, questionnaire method, the key figures interviews， the example analysis method and so on. Considering on the questions of the old performance pay distribution system such as small coverage, unreasonable structure, imperfect indicator system, small performance wage gap, weak incentive effect and so on, in order to lay a solid foundation for the long-term stable development and improve the works' enthusiasm and initiative, positions were divided newly, the indicator system was adjusted and replenished, and the performance pay manifestation was enriched in the principle of strategic, fairness, incentive, competition, flexibility and applicability. KEYWORDS: institutional organization, performance pay, distribution system河北工业大学工商管理硕士(MBA)学位论文 iii 目 录 第一章 绪论.........................................................................................................................................1 1.1 选题背景、研究目的和研究意义.............................................................................................1 1.1.1 选题背景 ............................................................................................................... 1 1.1.2 研究目的 ............................................................................................................... 3 1.1.3 研究意义 ............................................................................................................... 3 1.2 相关理论、研究方法和技术路线.............................................................................................4 1.2.1 相关理论 ............................................................................................................... 4 1.2.2 研究方法 ............................................................................................................... 4 1.2.3 技术路线 ............................................................................................................... 5 1.3 研究现状 ..........................................................................................................................................6 1.4 主要创新和研究内容.....................................................................................................................7 1.4.1 主要创新 ............................................................................................................... 7 1.4.2 研究内容 ............................................................................................................... 7 第二章 某县 A 局背景分析.............................................................................................................9 2.1 事业单位绩效工资发展 ...............................................................................................................9 2.1.1 绩效工资概念 ....................................................................................................... 9 2.1.2 事业单位岗位绩效工资的出现 ......................................................................... 10 2.1.3 事业单位岗位绩效工资构成 ............................................................................. 10 2.2 某县 A 局特征分析 ..................................................................................................................... 11 2.2.1 某县 A 局概况 .................................................................................................... 11 2.2.2 某县 A 局人力资源特征分析 ............................................................................. 12 2.3 某县 A 局工资及福利现状........................................................................................................16 2.3.1 某县 A 局工资分类 ............................................................................................ 16 2.3.2 某县 A 局事业编工资构成 ................................................................................ 16 2.3.3 某县 A 局事业编工资发放 ................................................................................ 19 2.3.4 某县 A 局福利情况 ............................................................................................ 23 第三章 某县 A 局绩效工资分配方案改进................................................................................25 3.1 某县 A 局绩效工资分配方案比较分析.................................................................................25 3.1.1 某县 A 局绩效工资分配制度与县内类似单位的比较及结果分析 ................ 25 3.1.2 案例假设直观表示及结果分析 ......................................................................... 26 3.2 某县 A 局绩效工资相关调查及结果分析 ............................................................................28 某县 A 局绩效工资分配方案改进研究 iv 3.2.1 某县 A 局访谈调查及结果分析 ........................................................................ 28 3.2.2 某县 A 局问卷调查及结果分析 ........................................................................ 29 3.3 某县 A 局绩效工资分配存在的问题 .....................................................................................30 3.3.1 绩效工资分配制度制定的参与者如何确定 ..................................................... 31 3.3.2 绩效工资的覆盖范围不够全面 ......................................................................... 31 3.3.3 绩效工资分配方案设计不够科学合理，指标体系不健全 ............................. 31 3.3.4 职工之间的绩效工资差距不大 ......................................................................... 31 3.3.5 缺乏正常的调整机制 ......................................................................................... 31 3.3.6 激励方向存在偏差 ............................................................................................. 32 3.4 绩效工资分配方案改进原则 ....................................................................................................32 3.4.1 战略性原则 ......................................................................................................... 32 3.4.2 公平性原则 ..............................