Abstract：Economic competition lies in people in the final analysis. Human resource is the most important and powerful capital of competition. The task of human resource, management is providing eligible people to an enterprise to gain its ends. And develop their potential, make human resource bring into play to serve the enterprise. To this end, attract, encourage and retain talent in the enterprise management has become an important part of effective and reasonable remuneration system played a pivotal role. Performance compensation is the sixty-four-dollar question of human resource management.
After analyzing the current performance and compensation system of corp., the thesis revealed the key problems. Then the thesis built a new performance and compensation system and adapted them to corp. strategic. The thesis adopted approach and balanced scorecard method to evaluate the positions. The new system is more reasonable and scientific.
The thesis emphasize the theory combine with practice and the composite of methods, to design a more precise and correct performance appraisal and compensation system.
Key Words：pay for performance; performance appraisal ; balanced scorecard
