| Summary: | 碩士 === 國立臺北大學 === 會計學系 === 100 === 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.
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