摘 要本文以事业单位绩效工资改革为背景，运用理论分析、政策探析与实际工作相结合的方法，以一个事业单位的绩效考核为调研目标，结合本单位实际，对绩效工资实施中的难点进行了探讨分析，并提出了解决这些问题的基本思路。通过对事业单位特点的分析，指出了事业单位实行绩效工资的社会背景、制度背景、经济背景；通过对事业单位绩效考核的系统分析，提出了目前在事业单位中实施绩效考核的突出问题；通过对绩效工资实施过程中的难点分析，提出了一系列的矛盾症结所在。特别是结合个人的工作实践，明确指出，绩效工资难实行主要问题在于考核机制不公平、分配机制不完善、政策导向不明确。论文在分析绩效工资实施的现状与困境的基础上，进一步提出了解决当前绩效工资实行中的矛盾应当从三个方面着手。一要完善考核机制，要借鉴政府机构的考核思想，把事业单位的公共性、公益性、公众性作为组织目标的主体部分；要借企业单位的考核办法，把公平性、导向性、激励性、规范性的绩效考核办法引入到事业单位的考核中来，要借鉴国外同类机构的考核办法，采取灵活多样的方式调动职工的工作积极性。二是要完善分配机制。提出了目前的绩效工资比例偏低的突出问题，并结合工作实践创造性地提出了拓宽绩效工资收入来源的办法和解决经费不足的方法。建议在不违反财经制度的前提下，在经费的预算上应当给事业单位更为灵活的自主裁量权，以免出现经费使用不合理的情况。在政策允许的范围内，应该利用现有资源鼓励创收。一个不争的事实是，事业单位大多由高学历的、有一技之长的人员组成，在绩效工资不足以达到个人期望收入的前提下，部分人员利用自身所长在社会同类机构中存在兼职的现象。与其给别人打工增加收入，不如有组织的进行合理的创收活动。既能有效利用人力资源，又可以适当减轻国家财政负担。三是要完善激励机制。再次明确绩效工资的本质属性及在工资分配中的基础作用，提出了在绩效工资分配中的两转变，即从传统的行政分配方式向激励方向转变，在绩效工资的决策上从单纯依靠领导决策向群体决策转变，在事业职工自身利益的问题上，应该更多的“问计于民”，发挥群体智慧的作用。并提出了绩效工资分配的多元思想。关键词: 事业单位 绩效考核 绩效工资

AbstractBased on the background of performance salary reform in institutions, using one of the institutions as an investigation target, the paper uses theoretical analysis and policy analysis, as well as combining the actual work to make further discussions on the difficulties of the implementation of performance salary, later points out the possible solution of the problems. According to the analysis of institutions’ characteristics, it points out the social background, system background and economic background during the process of performance salary. According to the systematic analysis of performance appraisal, it points out the main problem in contemporary institution performance appraisal. According to the analysis of the difficulty of performance salary implementation, it proposes a series of contradictions. Especially combined with the personal working practice, it makes clear that the difficulty of the reform lie in the unfair appraisal mechanism, the imperfect allocation mechanism and the unclear policy guidance. After the discussion on the implementation and dilemma of performance appraisal and salary, the paper further put forward to solve the contradictions in wages shall implement performance from three aspects. One should perfect appraisal mechanism, using the government agencies, the evaluation of public welfare undertakings, and public organizations goals as the main body part, Want to borrow enterprise unit, the evaluation method of fairness, orientation, encouraging, standardization of performance appraisal method into the business unit in the examination to the foreign similar institutions evaluation method, adopt various flexible way arouses staff enthusiasm. Two is to perfect distribution mechanism. The performance of the proposed proportion pay your problems, and connecting with the work practice creatively proposed broadening source of income performance measures and methods of solving insufficient funds. Advice on financial system does not violate the premise, in the budget for the funds shall be more flexible institution independent discretion of the use of funds, lest appear unreasonable situation. To the extent permitted in policy, should utilize existing resources encourage revenue. A fact is that most of the institutions of education and talented personnel, in performance salary expectation to achieve personal income, under the premise of part of society in using their own kind of phenomenon existing institutions of part-time. Instead of working for others, not to increase the income of organized rationally. Can effective utilization of human resources, and can reduce state financial burden. Three is to improve incentive mechanism. Again the essential attribute of clear performance and the distribution of wages, and puts forward the basic role in the performance of the distribution of wages, two from traditional administrative distribution mode to change direction in performance, incentive wages from the decision on leadership decision-making to rely solely on leadership group decision, in the interests of their career worker, should be more advice to people", "the role play swarm intelligence. And it puts forward the performance of the distribution of wages.Keywords: institution, performance appraisal, performance salary