如何改进绩效工资方案以提升其激励效果,是当前教师薪酬研究中的重点问题。本文构建了薪酬激励效果的完整分析框架——教师薪酬激励的“过程-功能”体系,并结合实证数据,分析了在绩效工资背景下,薪酬在动机激发、吸引与保持、技能提升、工作氛围等方面对义务教育教师的激励效果及其交互影响。在此基础上,本文对当前薪酬激励面临的困境进行了理论探讨,并提出了 How to improve the performance pay scheme to enhance its incentive effect is the key issue in the current teacher compensation study. This paper constructs a complete analysis framework of compensation incentive effect - the “process - function” system of teacher compensation incentive, and analyzes the impact of salary on motivation, attraction and maintenance, skills upgrading, Working atmosphere and other aspects of the incentive effect of compulsory education teachers and their interaction. On this basis, this paper discusses the current predicament of salary incentive, and puts forward