本文对正在公益类事业单位实施的绩效工资制的缘起、实施目的、理论依据、主要内容进行了详细的分析论证,对公益类事业单位职工工资保障的缘由、水平和措施进行了介绍和分析,在此基础上,笔者提出了对公益类事业单位的绩效工资制和职工工资进行立法保障的一些建议。 This article has carried on the detailed analysis and demonstration to the reason, the principle of implementation, the main content and the main content of the performance salary system which is being carried out in the public welfare institution, and introduces and analyzes the causes, levels and measures of the employee salary guarantee in the public welfare institution, On this basis, the author puts forward some suggestions on the legislation of the performance pay system and employee’s salary of public welfare institutions.