“Opinions on the Pilot Reform of Salary System in Higher Education Institutions and Research Institutes” proposes that promoting the reform of salary distribution system for teachers in universities and researchers should be taken as a key point to promote the development of education，science and technology，and talent undertakings as a whole，and higher requirements should be put forward for scientific research institutions to comprehensively enhance their innovation vitality. In order to motivate the innovation，initiative and enthusiasm of researchers，it is necessary to establish and improve a more flexible salary distribution system that conforms to the laws of scientific research and strengthen salary incentives. Based on the analysis of the salary incentive policies and the current situation of salary incentives for researchers，this article proposes that we should improve the mechanism for determining and normally adjusting salary levels，guide and supervise universities and research institutes to make good use of the autonomy of internal distribution，further promote the implementation of salary incentive policies，optimize and standardize the internal management system of universities and research institutes continuously，enhance the stability and sustainability of funds effectively，and stimulate the innovation and creativity of researchers continuously.