人力资源管理是企业发展的核心支撑，对组织效能提升具有关键作用。本文旨在深入探讨企业人力资源管理中绩效考核与激励机制的内在关联及优化路径，通过分析二者的目标一致性、动态反馈循环与战略传导作用，剖析当前存在的指标脱节、反馈缺失等问题，进而提出锚定战略解码指标、构建动态反馈机制等优化措施。研究发现二者协同运作可实现企业与员工发展同频共振，得出需通过战略锚定、动态反馈、公平衔接及数字化赋能提升其效能的结论。

Human resource management serves as the core backbone of enterprise development, playing a pivotal role in enhancing organizational effectiveness. This paper aims to delve into the intrinsic correlation and optimization pathways between performance evaluation and incentive mechanisms within enterprise human resource management. By analyzing the consistency of their objectives, dynamic feedback loops, and strategic transmission effects, it dissects prevalent issues such as indicator disconnection and feedback deficiency. Subsequently, it proposes optimization measures, including anchoring strategic decoding indicators and constructing a dynamic feedback mechanism. The study reveals that the synergistic operation of the two can achieve resonance between enterprise and employee development, leading to the conclusion that enhancing their effectiveness requires strategic anchoring, dynamic feedback, equitable alignment, and digital empowerment.