工欲善其事,必先利其器。尽管“绩效薪酬”已经成为治理改革的先锋口号,但绩效与薪酬这对“欢喜冤家”之间的衡量“红线”却隐而不见,难煞了一众管理者。论功行赏说来简单,这功要如何“论”却是门艺术,因为有时候眼前的盈利渠道可能会封阻长远利润来源。 Workers want good things, must first sharpen. Although the “performance pay” has become the pioneer slogan of governance reform, the performance and remuneration of the “red line” of “happy lovers” are hidden from sight and unpleasant to all managers. On the merits and demerits of the meritorious service, how does this work? “On” is the door art, because sometimes the immediate profit channel may block the long-term profit source.