In 2018，the general office of the CPC Central Committee and the general office of the State Council issued the Opinions on Improving the Treatment of Skilled Workers，which requires to improve the treatment of highly skilled leading talents，implement salary incentive plan and improve the income of skilled workers. The research revealed that some enterprises implemented the Opinions well and accumulated valuable experience in salary incentive. A few of enterprises actively explored the way of skill factors sharing in distribution according to contribution. There are still some difficulties and obstacles in the salary distribution of skilled talents. It is necessary to further guide enterprises to establish and improve internal distribution and incentive mechanism，inspire the workers’ innovative and creative potential.