事业单位绩效工资改革是事业单位改革的核心和难点,关乎近4000万人的利益和公平,备受社会关注。本文分析了事业单位绩效工资改革中的难点问题,对事业单位绩效工资改革提出建议,促进事业单位绩效工资改革的发展和社会的发展。 Institutional Performance Pay Reform is the core and difficult point of the reform of public institutions. It concerns the interests and fairness of nearly 40 million people and attracts the public’s attention. This article analyzes the difficulties in reform of performance pay in public institutions, puts forward suggestions on performance pay reform in public institutions, and promotes the development of performance pay reform and social development in public institutions.