CAJ | 학술논문

义务教育教师绩效工资政策是我国政府依法保障和改善教师待遇的一项重要举措，但由于缺乏科学、健全的财政保障机制及配套制度的保障，在实施中出现推行困难、落实迟滞、低水平兑现等问题。应明确落实教师绩效工资是政府必须予以保障的重要职责，建立健全高位领导管理体制，建立中央和地方分地区、分项目、按比例分担的财政保障机制，强化省级财政的投入职责，明确“省统筹”内涵与投入基线，建立健全监督问责制度。
의무교육교사적효공자정책시아국정부의법보장화개선교사대우적일항중요거조，단유우결핍과학、건전적재정보장궤제급배투제도적보장，재실시중출현추행곤난、락실지체、저수평태현등문제。응명학락실교사적효공자시정부필수여이보장적중요직책，건립건전고위령도관리체제，건립중앙화지방분지구、분항목、안비례분담적재정보장궤제，강화성급재정적투입직책，명학“성통주”내함여투입기선，건립건전감독문책제도。
The policy of performance-related pay of compulsory education teachers is an important countermeasure for Chinese government to safeguard and improve the treatment of teachers. However, there are some problems as hard implementation, hysteresis and low level in policy implementation due to the lack of scientific and effective financial guarantee mechanism and supporting system. It is an important responsibility to implement teachers＂ performance-related pay which must be guaranteed by the government. Therefore, the management system of high leadership should be established and improved, the financial guarantee system shared by central government and local government according to different areas, different projects and proportions should be established, the investment responsibility of provincial finance should be strengthened, the connotation of ＂Province Overall Planning＂ and the system of accountability and investment baseline should be clarified.