In the case of a certain basic salary gap, the incentives of the salary mainly depend on two major tools. One tool is performance salary increase, and the other tool is bonus payment. The so-called performance increase is based on the current basic salary of employees, referring to the market salary level, and mainly based on the performance evaluation results of employees (sometimes also considering the performance of the employee's department and the performance of the entire company) to increase the basic employee Salary is drastically reduced. The bonus is also a cash reward mainly related to the personal performance of employees. However, there is a feature with a large difference between the two: performance increase will cause the employee's basic salary to continue to increase, and most of the bonuses are of a one-time payment nature. Salary increase has a rigid feature. Although the rate of each salary increase is often small, over time may cause companies to unknowingly increase the basic salary of employees to the point where they put greater pressure on costs. At the same time, this type of salary increases over time has gradually been granted as a kind of employees whenthe acquired rights of natural, rather than a force for stimulating. Therefore, companies can pay higher levels of bonuses when performance is excellent, and properly control the issuance of bonuses when performance is poor, thereby appropriately controlling costs