Incentive fund refers to the fund drawn from the enterprise's profit retention according to the proportion stipulated by the state for rewarding employees. Its sources mainly include: enterprises that implement the hourly wage reward system are extracted from the cost according to a certain proportion of the total basic wage; Extracted from the after-tax net profit of the enterprise; Transferred from enterprise fund.

Performance, from the perspective of pure linguistics, contains the meaning of achievement and benefit. Used in economic management activities, refers to the achievements and benefits of social and economic management activities; Used in human resource management, it refers to the input-output ratio of the main body's behavior or result, and is used in the public sector to measure the effect of government activities. It is a concept with multiple objectives.