随着我国改革的逐渐深入,事业单位建立以员工工作绩效为基础的绩效工资制度势在必行。绩效工资又称绩效加薪、奖励工资或与评估挂钩的工资,是以职工被聘上岗的工作岗位为主,根据岗位技术含量、责任大小、劳动强度和环境优劣确定岗级,以职工的劳动成果为依据支付劳动报酬,是劳动制度、人事制度与工资制度密切结合的工资制度。本文重点阐述了事业单位实行绩效工资的积极作用、消极影响及实施中应注意的问题。 With the gradual deepening of the reform in our country, it is imperative for PSUs to establish a performance pay system based on the performance of employees. Performance pay, also known as performance pay, reward pay or salary linked to the assessment, is based on job postings of employees, according to job technical content, responsibility, labor intensity and environmental advantages and disadvantages to determine the position, with the staff Labor remuneration is paid on the basis of the result of labor, which is a wage system closely integrated with the labor system, personnel system and wage system. This article focuses on the public institutions to implement the performance of the positive role of pay, the negative impact and implementation should pay attention to the problem.