Compulsory education schools implement the performance-based salary distribution policy, which makes the legal provision that the average salary level of teachers is not lower than that of civil servants become a reality. This is an important measure to adhere to the strategy of giving priority to the development of education and a milestone in strengthening the construction of teachers. It is of great significance to protect teachers' income level according to law, encourage teachers to actively participate in teaching and educating people, and attract and encourage outstanding talents to teach for a long time and for life. However, how is performance pay paid and according to what standards? It has always been a concern of teachers. A few days ago, the Ministry of Education issued relevant regulations, clarifying that teachers' salaries are based on performance appraisal. Recently, the Ministry of Education issued the "Guiding Opinions on Doing a Good Job in the Performance Appraisal of Teachers in Compulsory Education Schools", which requires that the enrollment rate should not be used as the performance appraisal index of teachers, and the performance salary of teachers should be based on performance appraisal. The Opinions pointed out that the content of teachers' performance appraisal is the performance of teachers' statutory duties stipulated by laws and regulations such as compulsory education law, teacher law and education law, as well as the performance of post duties and tasks stipulated by schools, including teachers' morality, education and teaching, and engaging in the work of class teachers. The evaluation of teaching effect is mainly based on the completion of the teaching objectives stipulated by the state and the students' meeting the quality requirements of basic education. The enrollment rate should not be used as an assessment index to guide teachers to care for every student, especially those with learning difficulties or deviated conduct. The Opinions put teachers' morality at the top of performance appraisal, and explicitly required that "teachers should not hinder the completion of education and teaching tasks for any reason or in any way, and should not illegally express their demands, interfere with the normal education and teaching order, and harm the interests of students, and regard this as a necessary basic requirement for teachers to pass performance appraisal." The opinion points out that teachers, especially outstanding backbone teachers, are encouraged to take the initiative to undertake the work of class teachers, so that they can do the work of class teachers with enthusiasm, time and energy, be good life mentors for students and promote their all-round development in morality, intelligence, physique and beauty. The "Opinions" pointed out that the results of performance appraisal should be the main basis for the distribution of performance pay. Teachers who perform their duties and complete the education and teaching tasks stipulated by the school shall be paid basic performance pay in full; For teachers with outstanding performance or contribution, reward performance pay will be paid according to different situations. According to the results of performance appraisal, we should reasonably determine the distribution order of incentive performance pay, insist on tilting towards key teachers and teachers who have made outstanding achievements, and appropriately widen the distribution gap. The Opinions pointed out that the results of performance appraisal should also serve as an important basis for teacher qualification, post appointment, post promotion, training, recognition and reward. The "Opinions" pointed out that teachers have different opinions on the assessment results and can appeal to the school assessment organization and the school authorities through normal channels. The "Opinions" pointed out that it is necessary to seriously assess the work discipline, be irresponsible for the work, and implement accountability if the assessment is distorted. To sum up, these regulations are correct, but they are all in principle, which undoubtedly becomes a major problem for primary education departments and schools to assess teachers' performance. Because of the characteristics of educational work, it is difficult to measure teachers' work by quantity, working hours, immediate effect and direct proportion to teachers' efforts. For example, the assessment of teaching effect requires that the enrollment rate should not be regarded as the performance evaluation index of teachers, but should be based on the completion of the teaching objectives stipulated by the state and the students' meeting the quality requirements of basic education. So, how to measure the degree to which students meet the basic quality requirements? For another example, teachers who have outstanding performance or contribution will be awarded performance pay according to different situations. So does the so-called outstanding contribution mean that the more papers you write, the better, and the more open classes you have? As we all know, the high water content of current papers does not mean that you can teach well if you write more. Open classes are closely related to the personal preferences and training intentions of school leaders. If teachers' performance or contribution is measured in this way, it will inevitably have a snowball effect. The more, the more, and the less, the less, which will inevitably lead to teachers' psychological imbalance and even breed new educational corruption, which is not conducive to mobilizing teachers' enthusiasm. Therefore, performance pay assessment is not the evaluation of teachers' professional titles, but to encourage all rather than a few to be top-notch. It is better to be bold and vague. As long as teachers work hard, the competent department should give them a good time. Don't mechanically assess teachers' work with hard indicators according to the management mode of enterprises, which will be counterproductive and screw up good things.