- 學位論文
我國大學教師薪資待遇合理性探討
What Is Reasonable Wage Of Higher Education In Taiwan
摘要
我國大專校院教師待遇與鄰近中國大陸、香港及新加坡國家的待遇差異如何？與先進國家美、英等國教師待遇如何？我國大專校院教師彈性待遇機制與現行的薪資制度有何不同？我國大學教師合理之待遇應如何？為本研究之動機。 基於上述的研究動機，茲將本研究目的概述如下： (一) 探討我國現行大專校院教師待遇結構、等級與額度，並說明目前大專校院教師之彈性待遇政策為何。 (二) 蒐集美、香港、新加坡、中國大陸、日本、韓國等國家大專校院教師待遇制度，藉以對我國待遇加以比較。 (三) 就我國中小學教師及大學教師一生薪資所得之淨現值加以比較，探討我國大學教師待遇是否合理？ 為達成研究目的，本研究以文獻分析法蒐集相關資料，探討大學教師待遇差別；假設教學品質無差異，以購買力平價學說(Purchase Power Parity)作為基準的國際比較，是同時考慮各國物價水準及貨幣相對購買力，計算各國貨幣購買同一籃商品所需支付的貨幣數量，來進行進一步的跨國比較，探討各國教師待遇差別；以「淨現值法」，依教育部台灣地區公立學校各級教師薪資之現行體制建立模擬試算模型，考量各級教師之薪資待遇、退休給付、利率等因素，推估台灣地區大學教授與中小學老師一生所得之淨現值，以審視目前大學教授薪資待遇之合理性。 從NPV的觀點衡量時，具國外私立碩博士學位的大學教師一生所得淨現值相較中小學教師來得低，具國內公私立學校碩博士學位的大學教師一生所得淨現值則優於中小學教師。此結果無法激勵大學畢業生繼續深造取得博士學位以進入大學教書？這種狀況種會讓大學產業失去對青年人的吸引力，讓優秀人才對進入大學產業卻步，更別說吸引國外學者或留下我國優秀的大學教師，國家高等教育的培養品質堪慮。 基於公平原則，建議在現行公教人員俸點及退撫制度上作下列之調整，才能彰顯大學教師薪資待遇的合理性： 1.大學教師任教時間不以65歲為限 2.大學教師年薪與中小學教師一致領取14.5個月 3.大學教師優退年齡由55歲調整為61歲 4. 調整大學教師助理教授年功薪為680點 5.《教師待遇條例（草案）》應促使立法委員儘速完成立法工作
並列摘要
This study uses an analytical method to gather topic-related information in the discussion of differentiated salary for college teachers. Under the assumption of indifferentiated teaching quality and relative Purchase Power Parity (relative PPP), a concept of which the same product can be bought in a foreign country with Taiwanese currency after exchange, this paper will investigate different salaries paid to college teachers in various countries based on actual purchasing power. In addition, the legitimacy of salaries paid to college teachers in Taiwan will be examined based on NPV. A simulation model will be created based on the current salary system exercised in public schools for teachers from different grades with factors such as salaries paid to teachers from different grades, pension, and included interest rates to develop an estimate of NPV accumulated during a job term for college professors, as well as for elementary and junior high school teachers in Taiwan. From an NPV perspective, the NPV of salary accumulated during a job term of a college teacher graduated from a private graduate school overseas is relatively lower than elementary and junior high school teachers while the NPV of salary accumulated during a job term of a collage teacher graduated from aprivate graduate school in Taiwan exceeds elementary and junior high school teachers. Based on the above, will college graduates hestitate to further their studies to become a college teacher? Given the circumstances, colleges and universities will soon lose student interest while preventing outstanding talents from entering the schooling industry, not to mention the inability to keep oversea scholars and outstanding Taiwanese college teachers in the industry. The quality of Taiwan’s higher education is now at stake. Based on just principles, the following adjustments in the current pay rate and pension system for public and teaching personnel are suggested by this study to achieve legitimacy in college school teacher salaries. 1. Adjust college teacher to teach More than 65 years old 2. College teachers’ annual salary should be adjusted to 14.5 months, equivalent to that of elementary and junior high school teachers. 3. Adjust early teacher retirement age from 55 to 61. 4. Adjust college teacher base salary plus (year end) bonus to 680. 5. Legislators should speed up the process of making theTeacher’s Compensation Law (Draft) legitimate.