The Polish performance-based research funding system, which is called the Comprehensive Evaluation of Scientific Units, is very complex. It comprises several aspects: the publication counting system, the Polish journal ranking, and translating the assessment criteria into the point system. The Polish model applies to all types of research institutions, which are evaluated through the same criteria. However, the weights of criteria are differentiated in relation to various groups of sciences. In the last cycle of evaluation, almost 185,000 publications were submitted for evaluation by the Polish scientific units in the period of 2009–12. The present article describes the main components of the system and shows how the system has been implemented. Subsequently, the effects and policies of assessing publications are discussed. Using the points is considered with respect to three issues: (1) the consequences of whole counting publications, (2) the underestimation of writing in Polish, and (3) the local use of the points for evaluating an individual researcher. The article concludes with a discussion of the Polish model from an international perspective.