Deepening the salary system reform of China have important significance to the construction of “two synchronization” long-term mechanism. This thesis is basing on the catching and understanding the rich connotation of “two synchronization” and intrinsic mechanism，proposing the 3 evaluation methods and principles，such as the growth rate adjustment method，elastic value evaluation，comparative evaluation，and evaluating systematically according to the current situation of “two synchronization” of China，analyzing the existed issues and the causes. Meanwhile，by referencing the experience of distribution regulation and reform of the developed country and district，the suggestions of the salary system and related matching system reform of China are proposed regarding the construction of “two synchronization” long-term mechanism，which can be referenced and learned by relevant department.