Abstract: In the modern market economy, salary management has a significant impact on the competitiveness of enterprises. This paper analyzes the problems of salary management of state-owned enterprises: lack of strategic orientation, lack of external competitiveness of the salary level, lack of perfect compensation assessment system, to explore the salary management of state-owned enterprises on the incentive theory and give the five main strategies to perfect the salary management of state-owned enterprises: design the salary strategy effectively, ensure the external competitive ability of the salary level, set up a scientific assessment system, improve the skills of salary management, make scientific use of the salary management art.