Research on the Implementation of Human Resource Cost Management and Performance Pay in Colleges

摘要

To implement human resource cost management and establish a fair performance appraisal system in colleges, this paper analyzes the relationship between the performance appraisal and the cost of human resources, expounds the incentive function of performance pay in establishing a fair salary system. After an in-depth analysis, this paper finds 1) the combination of a fair salary system and human resource cost control is the foundation of managing human resources cost in colleges; 2) a reasonable accounting method of human resource cost is the precondition of implementing performance pay; 3) colleges still need to further improve the incentive systems and restraint mechanisms at present.