中文摘要：

政府绩效的影响因素众多，其中制度和管理至关重要，两者互为依存、相互促进。以中小学教师工资拖欠问题作为政府绩效的特例，在构建教师工资拖欠影响因素模型的基础上，分析制度与管理两方面的原因。研究表明，要从根本上缓解工资拖欠，提升政府绩效，就必须从制度和管理两方面入手，从制度上完善或进行相应配套改革，积极改善政府管理，推进管理创新。

英文摘要：

Many factors affect the government performance, among which institution and management are very important. They affect each other mutually. The default of teachers＇payment issue in elementary and secondary schools is chosen as an example of government performance. The institutional and managerial reasons are analyzed on the basis of affecting factor model of the default of teachers＇payment. It is indicated that works should be done in both aspects of institution and management, to perfect or put up eorresponding reformation, to advance the innovation in government management positively and finally to solve the problem radieally and then promote government performance.