中文摘要：

绩效工资是薪酬系统中与绩效直接挂钩的部分，综合国内外研究观点，绩效工资是一种对组织效率既存在提升潜力又存在破坏风险的工资形式。影响绩效工资的因素包括组织环境、员工特征、工作特征和工资政策及管理，有效的绩效工资计划应该是与组织情境契合的。绩效工资具有激励和选择两种效应，不同组织情境下员工对绩效工资的感知不同，由此绩效工资所产生的激励和选择效应也是有差别的。

英文摘要：

Pay- for- performance （PFP） is that part of income directly related to performance in the compensation and benefit system （C＆B）. According to relevant researches home and abroad, PFP as a payment format involves potentials of both organization efficiency improvement and violation risks. Four PFP influence factors include organization environment, employee characteristics, job characteristics, as well as payment policy and administration. Effective PFP plans should match the organizational context. PFP can simultaneously exert incentive effect and sorting effect. As employees display different PFP perceptions in various organizational contexts, PFP naturally generates different incentive effects and sorting effects.