“院为实体”改革背景下人员成本分担机制研究

Research on Personnel Cost-Sharing Mechanism under the “College-Oriented Entity” Reform

摘要: 本文以“院为实体”改革为研究背景，围绕校院两级人员成本分担机制展开系统分析，结合多所高校官网公布的改革政策与落地实践，形成包括校院权力划分、校院成本划分、院级经费来源、交互分配与校内结算、结余管理几方面的人员成本分担机制闭环，为高校“院为实体”改革落地见效、资源配置科学化提供理论支撑，也为同类高校内部管理改革提供借鉴。

Abstract: Against the background of the “college-oriented entity” reform in universities, this paper systematically studies the personnel cost-sharing mechanism between the university and secondary colleges. Combining reform policies and practical experience from multiple universities, it constructs a complete operation system for personnel cost sharing covering power and responsibility division, cost allocation, funding sources of secondary colleges, internal fund allocation and settlement, as well as surplus management. The research conclusions help universities advance the “college-oriented entity” reform and optimize the allocation of internal resources, and provide references for internal management reform of other similar universities.