事业单位(Institutional Organization),是指国家以社会公益为目的,由国家机关举办或者其他组织利用国有资产举办的,从事教育、科技、文化、卫生等活动的社会服务组织。它们不以盈利为目的,是一些国家机构的分支。一般指以增进社会福利,满足社会文化、教育、科学、卫生等方面需要,提供各种社会服务为直接目的的社会组织。事业单位的改革是我国经济体制改革中一直引人关注的大问题,其中最引人注目的问题便是绩效工资的改革,怎样的绩效工资才能有效的激发员工的工作热情,值得去深思,本文就对改革过程中所出现的难点进行分析,并提出建议,以期能够大幅度的激发员工的工作积极性。 Institutional Organization refers to a social service organization that is run by state organs or other organizations that uses state-owned assets to engage in activities such as education, science and technology, culture, and health for the purpose of social welfare. They are not for profit, they are branches of some national institutions. Generally refers to the social welfare, to meet the social and cultural, educational, scientific, health and other needs, provide a variety of social services for the immediate purpose of social organizations. The reform of public institutions is a major issue that has drawn people’s attention in the reform of China’s economic system. Among them, the most conspicuous issue is the reform of performance-based salary. What kind of performance-based wage can effectively stimulate the enthusiasm of employees and is worth further consideration. It analyzes the difficulties that have appeared in the process of reform and puts forward some suggestions so as to stimulate employees’ enthusiasm in work.