工资作为一种重要的收入分配形式，既是企事业单位满足员工基本生活需要的重 要经济保障，也是企事业单位吸引优秀人才、激励员工和提升企事业竞争力的有效手 段。随着我国经济体制改革的不断深入，事业单位人事制度改革正在逐步深入，事业 单位过去实行的工资制度，已经难以适应甚至阻碍事业单位的发展，对事业单位的现 行工资制度进行改革势在必行。事业单位绩效工资制度能否顺利实施的其中一个关键 因素就是绩效工资改革方案是否体现公平。研究表明员工对薪酬的公平性感知有助于 提升其对组织的正面态度；反之，会对组织产生负面的想法或态度，进而影响工作行 为与绩效。此次事业单位绩效工资制度改革依旧面临公平问题，事业单位如何面对工 作人员对绩效工资的公平性感知也因此而成为一项重要课题。 本文主要以某研究院的现行绩效工资方案为例，通过对其绩效工资体系进行深入 的调研和剖析，发现某研究院绩效工资方案存在的问题，并提出改进建议。在此基础 上，对事业单位绩效工资改革从公平性的视角出发提出自己的认识和看法。 本文以人性假设理论、激励理论、公平理论和现代工资理论作为理论基础，主要 采用了文献研究法、调查法、统计分析法、案例分析等研究方法，选择某研究院为研 究样本，对事业单位绩效工资改革进行了探讨。形成以下三点结论： 第一，当前绩效工资改革中存在的突出问题是公平性问题，在绩效方案的实施过 程和考核结果上，员工的公平感不强，影响了激励机制作用的发挥。员工的公平感对 于员工对工作的满意度、工作的投入度都有极大的影响。 第二，绩效工资改革需要重点关注的问题是绩效考核体系的建立，事业单位具有 公共服务性，因此绩效工资改革要从公共服务性出发，在效率和公平间相互协调，防 止出现新的矛盾和风险。 第三，绩效工资改革的实施要有完善、公平的考核体系，减少考核的主观性，同 时要让每一个员工对绩效理解准确，防止出现因理解偏差造成的矛盾。 关键词：事业单位；绩效工资；改革；公平 III Abstract Wages as an important form of distribution of income, has been not only an important economic security to meet the basic needs of protection of employees, but also an effective means of enterprises to attract talent, motivate employees and promote the competitiveness. With the deepening of China's economic reform, the personnel system reform of public institutions is gradually in-depth, and the wage system of institutions in the past has been so difficult to adapt and even hinder the development of institutions that the reform in the present wage system of institutions is imperative. A fair performance-related pay reform program is one key factor to implement the performance-related pay system successfully. Studies have shown that staff’s justice perception of salary contribute to maintain the positive attitude of the staff to the organization; Conversely, the attitude of the staff to the organization will be negative, thereby affecting work behavior and performance. The performance-related pay reform in public institutions still faces with the problem of fairness. So how to face with staff’s justice perception of salary become an important question for discussion. This article mainly by the current performance-related pay reform program of a research institute as an example, through in-depth investigation and analysis of its performance-related pay system, find the problems existing in the research institution’s performance-related pay reform program, and put forward the improvement proposal. On this basis, the institution performance-related pay reform program from the perspective of fairness of the proposed own understanding and view. Taking Humanity Assumption Theory, Motivation Theory, Equity Theory and the modern wage theory as its basis, by studying literature, investigating, statistical analysis and case study, the performance-related pay reform in public institutions was discussed using a research institute as a sample. Form the following three conclusions: Firstly, prominent problems existing in the current performance-related pay reform is fairness. In the process of implementation and the evaluation results of the performance program, the staff’ sense of fairness is not strong. It effects how the incentive mechanism function. Staff's sense of fairness can interfere with employees’ job satisfaction and engagement. Secondly, the establishment of the performance assessment is a critical concern in the performance-related pay reform, that is, how to set up the performance assessment adapted to the characteristics of the institution. Because the institution is a IV public and service department, the performance-related pay reform should start with the people oriented service ideal, coordinate efficiency and fairness, to avoid new contradiction and risk. Thirdly, the implementation of performance-related pay reform should have perfect, fair appraisal system, to reduce the subjectivity of the inspection, but to make every employee to understand accurately the performance, to prevent the emergence of the contradiction caused by the deviation of understanding. Keywords: Institution; Performance-related pay; Reform; Fairness V 目 录 摘要............................................................................................................... I Abstract ......................................................................................................... III 1 引言 ............................................................................................................... 1 1.1 研究背景和意义 .................................................................................................... 1 1.2 相关概念界定 ........................................................................................................ 2 1.2.1 绩效、绩效工资、绩效工资制度 ............................................................................... 2 1.2.2 事业单位 ....................................................................................................................... 4 1.3 国内外研究现状 .................................................................................................... 5 1.3.1 国外研究现状 ............................................................................................................... 5 1.3.2 国内研究现状 ............................................................................................................... 6 1.4 研究内容、研究方法和技术路线 ........................................................................ 8 2 研究理论基础............................................................................................. 11 2.1 人性假设理论 ...................................................................................................... 11 2.2 激励理论 .............................................................................................................. 11 2.3 公平理论 .............................................................................................................. 12 2.3.1 公平理论含义 ............................................................................................................. 12 2.3.2 薪酬制度的公平感 ..................................................................................................... 13 2.4 现代工资理论 ...................................................................................................... 14 2.4.1 按劳分配理论 ............................................................................................................. 14 2.4.2 竞赛工资理论 ............................................................................................................. 14 2.4.3 效率工资理论 ............................................................................................................. 14 3 某研究院绩效工资方案实施现状 ............................................................ 15 3.1 某研究院简介 ...................................................................................................... 15 3.2 现行绩效工资方案内容 ...................................................................................... 15 3.2.1 现行绩效工资方案实施的原则 ................................................................................. 16 3.2.2 绩效考核组织机构 ...........................................................................