Every employee inside your company are responsible for the task they were given. To have your employees accountable and increase their performance, you need a way to guide the decisions they make and the quality of the work they do, therefore you have them go through a performance review. This will help them set goals that are inline with the company's mission, vision, help you set your expectation and document their performance in case they need training or disciplinary actions. Salary should also be based on the performance review as it provides employees an understanding of the salary obtained.
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There are several ways to implement a performance review system, it's the way employees perceive the performance review that is important. If they see it as obstacle and not a tool to help them perform, then you might need to change your style. Each employees are different, you need to find the right way to get them to accept the review and to do so you'll need to be creative. Work with your employees to find a common ground. Don't forget, employees are your most valuable assets, give them a tool to help them perform and become efficient. I would like to note that I am not saying to waste time on this and do a different process for every employee. I am saying to find a way to get all your employees on board in a way that they don't mind the performance review.