With some reflections on the management culture of higher educational institutions in China, this paper presents that it is not adequate to make analyses of rules and regulations from the mere perspective of institutional economics to get rid of short-term, which can be accounted for on a deeper level by the absence of management culture in the prevailing assessment system of teachers' achievements; while the key to reform the system of assessing teachers' work is to rebuild cultural conceptions in the management of higher educational institutions.