As a large institution of teaching research-based, the labor relations constitution of China's university in the adaptation process of social and economic development leads to the increasing complex constitution of labor income. How to excavate and deal with labor income, especially the problems are major issues in human resource management of university.%我国高等院校作为以教学科研为主的大型事业单位，在适应社会经济发展的过程中劳动关系的构成导致了劳动所得的组成愈加复杂，如何挖掘并处理好劳动所得特别是个人劳动所得中存在的问题是高等院校人力资源管理中的重大课题。
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