不对称信息下的高校内部资源分配与激励模型研究 — 以合肥工业大学研究生分配与助研费分析为例 (Research on the Model of Internal Resource Allocation and Incentives in Universities under Asymmetric Information — Taking Postgraduate Distribution and Research Assistant Fee System of Hefei University of Technology as an Example)

Chinese abstract: 当前，我国高校内部的资源管控和绩效评价与激励存在困难。由于教师活动的信息不对称和其从事教学和科研等多任务的特征，基于客观产出指标的评价和激励等机制容易导致“唯论文、唯职称、唯学历、唯奖项”等问题。在此背景下，本文结合了多任务多代理人的委托代理模型与Myerson拍卖模型，构建了不对称信息情况下的集高校内部资源分配、定价、教师绩效评价与激励设计为一体的决策支持理论模型。通过对模型理论特征的分析，本文获得了最优激励系数、最优固定工资、最优资源分配量、教师最优努力程度与效率类型等多个变量之间的理论关系。最后，在以合肥工业大学研究生分配与助研费设置为背景的案例分析中，本文分析现行方案与最优方案的差异以及提出助研费的设置应综合考虑和相应调整高校产出目标、激励程度等多个因素。本文构建的模型及分析结论可为高校完善管理会计与控制系统提供理论指导，有助于提高高校内部资源配置和办学效率，解决由研究生助研费制度实行引起的争论。 English abstract: At present, there are difficulties in resource management and performance evaluation and incentive in universities in China. Due to the asymmetry information of teachers' activities and the characteristic of their multitasking in teaching and research, the evaluation and incentive mechanism based on objective output indicators easily leads to the problem of thesis only, title only, academic qualifications only, awards only . In this context, this paper combines the multi-task and multi-agent principal-agent model with the Myerson auction to construct a decision support model which integrates the internal resource allocation and pricing, teacher performance evaluation and incentive design of universities under asymmetry information. Through the analysis of the theoretical characteristics of the model, this paper obtains the theoretical relationship among multiple variables such as the optimal incentive coefficient, the optimal fixed salary, the optimal resource allocation amount, the teacher's optimal effort and the type of efficiency. Finally, in the case study of postgraduate distribution and research assistant fee system in Hefei University of Technology, this paper analyzes the differences between the current scheme and the optimal scheme, and proposes that when setting the research assistant fee, multiple factors such as the output goal and incentive level of universities should be comprehensively considered and adjusted accordingly. The model and conclusions in this paper can provide theoretical guidance for improving the management accounting and control system in universities, help to improve the internal resource allocation and school running efficiency, and resolve disputes caused by the implementation of the postgraduate research assistant fee system.