The invention discloses an emolument dynamic management and control system and an emolument dynamic management and control method which have good flexibility and motivation performance. The emolument dynamic management and control method comprises the steps of: firstly, determining a post performance wage adjustment and assessment scheme, issuing the post performance wage adjustment and assessment scheme to staff of all departments, and organizing the staff of all departments to fill and submit assessment application documents; collecting and storing the assessment application documents of the staff of all departments in a department-based manner; carrying out first auditing on the assessment application documents of the staff of all departments, submitting the assessment application documents to a responsible department in charge of a business according to assessment application content for auditing; collecting assessment documents audited and affirmed by the responsible departments, collecting multiple items of assessment results by taking the staff as objects, confirming a final assessment result of each staff participating in assessment, and filing the final assessment results; and implementing staff post performance wage grade adjustment by combining the final assessment result of each staff according to relevant administrative regulations and methods issued in a current year. The emolument dynamic management and control system and the emolument dynamic management and control method can truly reflect the incentive function of emolument, effectively mobilize the enthusiasm, initiative and creativity of employees, and realize the common development of the enterprise and the employees.