Studying and improving the salary incentive policy for scientific and technological talents in state-owned enterprises is of great significance for deeply implementing the innovation driven development strategy，increasing the incentive to scientific and technological innovation，improving the technological innovation ability of enterprises，and studying and discussing the improvement of the salary distribution policy for scientific and technological talents in state-owned enterprises at the national level. Based on the surveys and visits to relevant departments and 53 science and technology enterprises in Guangdong province，this report studies and analyzes the existing problems and its causes on the salary incentive of state-owned enterprises in Guangdong by means of literature review，policy analysis and field visits. After that，it puts forward countermeasures and proposals to improve the salary incentive for scientific and technological talents in state-owned enterprises. Specifically，it includes the following three points：first，the overall wage strategy of state-owned enterprises should focus on serving the national strategy，shift the focus from distribution scale to distribution quality，and support the “physical fitness” of state-owned enterprises through income distribution reform；second，salary incentives shall focus on serving the country’s talents urgently needed or in shortage. For talents engaged in major scientific research，fundamental research and other high-level and advanced talents，their salary management should be more flexible；third，the focus of wage distribution shall be inclined to those outstanding value-creators. Salary incentive should really serve those who have made practical contributions to scientific and technological innovation，realize the transformation from distribution scale to distribution quality，and create an upgraded version of the income distribution incentive mechanism for state-owned enterprises under the new situation.