实施绩效工资是事业单位收入分配制度改革的核心和关键,涉及利益群体众多,成为当前事业单位改革中争议最大的敏感问题。本文从剖析当前正在进行的事业单位绩效工资改革过程中所暴露出的诸多问题入手,客观分析问题产生的原因,并在此基础上提出解决问题的改革思路,对于正在进行的改革从战略和操作两个层面提供有益的思索。 The implementation of performance pay is the key and key to the reform of institution income distribution system. It involves many interest groups and becomes the most controversial issue in the reform of public institutions. This article starts from the analysis of the many problems that are exposed in the process of performance pay reform in public institutions, and analyzes the causes of the problems objectively. Based on this, it puts forward the reform ideas to solve the problems. From the aspects of strategy and operation Two levels provide useful thinking.