经济竞争是人才的竞争，归根到底是教育的竞争，尤其是高等教育的竞争。高校是我国知识创新的核心力量，特别是师范教育类大学，是培养人类灵魂工程师的摇篮，肩负着传承文化、发扬文化、创新文化的历史使命，要达成这种组织目的，关键要靠教师来完成，教师是高校工作人员中的主体。所以，要承认并尊重教师在高校内的主体地位，即在收入分配上应当以教师为本位。要充分调动教师的积极性，必须建立科学、合理的激励机制。如何才能吸引和留住一支高水平的教师队伍，这也是教育界的学者和管理者的一项现实课题。本文综合运用各种薪酬理论、激励理论，从对我国高校人事分配制度的现状分析入手，选择几所有代表性高校的岗位津贴制度进行比较分析，并分析了高校教师的职业特点及其收入的影响因素。最后，以某教学型大学的校内津贴分配制度改革为案例，探索一种“效率优先，兼顾公平”的校内分配模式，并详细介绍了这种分配模式的框架及分配办法，总结出教学型大学校内津贴分配制度设计的原则、程序和管理实施的重点，试图通过本研究为高校管理者的实践提供一些参考。

The competition in economy is dependent on talents, and in the final analysis, it is determined by education, especially higher education. Universities are the main power of knowledge innovation in China. Especially, normal universities are the cradle in which Students are cultivated to be teachers as “engineers of the human soul”, and shoulder the historical mission of cultural preservation, cultural development and cultural innovation. To reach this kind of organization purpose, teacher is the key and is the main body for all staff in university. So, it should be taken the teacher as basis in assigning income, and admitted and respected teacher's corpus position in university. To fully arouse the enthusiasm of the teacher, the invigorative mechanism of scientific and reasonable has to be built up. For the scholar and the governor of the educational circles, it is also a realistic topic how a teacher's troops of high level can be drawn on and kept of.On the basis of comprehensive application of the salary theories and the motivation theories, the thesis studies the university human resource system and the situation, and comparatively analyzes the post allowance system in various representative universities. And the thesis analyzes the occupation trait of the university teacher and the influencing factor in income. At the end, the thesis generalizes the reform of intramural allowance allotment system of a university for a case, and investigates an allotment mode of allowance, that is called as “give priority to efficiency with due consideration to fairness”. The frame and the allotment method are introduced in detail. The thesis also summarizes the principle, procedure and management implement of intramural allowance allotment system for the teach-oriented university teacher, The thesis tries to provide some references for the university manager.