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.