高校教师薪酬体系的结构失衡测度与优化路径研究

薪酬结构失衡是制约高校教师活力和创新效能的关键问题。文章围绕高等教育高质量发展, 融合熵理论与弹性理论构建定量分析框架, 诊断薪酬体系结构性缺陷, 结合激励效应实证提出系统性优化路径。通过信息熵构建薪酬结构熵值模型和失衡指数, 结合弹性理论建立固定效应模型; 再构建多目标规划模型并采用 NSGA-Ⅱ算法求解最优结构; 最后选取 35 所“双一流”高校 2018—2022 年面板数据, 进行实证分析。结果表明: 样本高校薪酬中度失衡, 平均结构失衡指数为 0.417, 基本工资占比偏低、长期激励不足; 各类薪酬弹性差异显著, 长期激励对综合绩效的长期弹性最大, 结构失衡指数与科研产出呈倒 U 型关系; 优化后薪酬结构可使综合绩效提升约 18.7%, 结构失衡指数降至 0.286。研究表明, 高校教师薪酬改革需从“水平增长”转向“结构优化”, 文章提出的“基准保障-弹性激励-长期发展”三维路径能有效纠正薪酬结构扭曲, 为新型薪酬制度提供一定的理论依据与决策参考。

The imbalance in salary structure is a key issue that constrains the vitality and innovation efficiency of university teachers. Focusing on the high-quality development of higher education, this study integrates entropy theory and elasticity theory to construct a quantitative analysis framework, diagnoses structural defects in the salary system, and proposes a systematic optimization path based on empirical evidence of incentive effects. The study constructs an entropy model and an imbalance index of salary structure through information entropy, establishes a fixed effects model combined with elasticity theory, and then constructs a multi-objective programming model and uses the NSGA-II algorithm to solve for the optimal structure. Panel data from 35 "Double First-Class" universities from 2018 to 2022 are empirically analyzed. The results show that the salary structure of the sample universities is moderately imbalanced, with an average imbalance index of 0.417, a relatively low proportion of basic salary, and insufficient long-term incentives. There are significant differences in the elasticity of various salary components, with long-term incentives exerting the greatest long-term elasticity on comprehensive performance. There is an inverted U-shaped relationship between the structural imbalance index and the scientific research output. After optimization, the salary structure can improve comprehensive performance by approximately 18.7%, and the structural imbalance index decreases to 0.286. The study concludes that the salary reform for university teachers needs to shift from “quantitative growth” to “structural optimization”. The proposed three-dimensional path of “benchmark guarantee, elastic incentives, and long-term development” can effectively correct the distortion of the salary structure and provide theoretical basis and decision-making reference for a new salary system.