Abstract: In combination with the practice of implementing performance salary system reform in higher vocational colleges, authors analyze all kinds of personnel merit pay in higher vocational colleges; discuss how to deal with the relations of distribution among the various types of personnel merit pay. According to the process of performance salary design in higher vocational colleges, and from strengthening the management, to establish a relatively reasonable evaluation mechanism and reasonable income gap, suggestions on how to improve the system of performance wage distribution were given to realize all kinds of common development and actively explore the flexible incentive mechanism.

Key words: font-family: "Times New Roman", mso-bidi-font-size: 12.0pt, mso-fareast-font-family: 宋体, mso-font-kerning: 1.0pt, mso-ansi-language: EN-US, mso-fareast-language: ZH-CN, mso-bidi-language: AR-SA">higher vocational colleges, merit pay design, merit pay refont-family: "Times New Roman", mso-bidi-font-size: 12.0pt, mso-fareast-font-family: 宋体, mso-font-kerning: 1.0pt, mso-ansi-language: EN-US, mso-fareast-language: ZH-CN, mso-bidi-language: AR-SA">form