The report reviews the major achievements made in the reform of enterprise wage distribution system during the “13th Five-Year Plan” period，which are mainly reflected as follows：continuous improvement of enterprise wage distribution system and mechanism，comprehensive promotion of wage distribution system reform in state-owned enterprises，significant progress in solving the problem of wage arrears for migrant workers，and gradual wage increase of enterprise employees. Meanwhile，the report provides in-depth analysis to the situation and challenges faced by China’s enterprise wage distribution work during the “14th Five-Year Plan” period from the perspectives of macroeconomic situation，regional development differences，enterprise economic benefits and workers’ capability and quality. Policy measures are put forwards including：enabling the market to play a decisive role in wage distribution in the new development stage，and reinforcing the incentive role of income distribution policies；strengthening and improving the macro-control function of wage and income distribution，straightening out the relationship between wage and income distribution；adhering to principle of precise implementation of policies according to different groups and striving to increase the wages for low-income workers.