Salary is the remuneration provided by enterprises to employees, including wages, bonuses, allowances, benefits and other forms. Salary is an incentive means, which can stimulate employees' work enthusiasm, improve work efficiency and quality, and then promote the development of enterprises. The form and level of salary are different, depending on the economic strength of the enterprise, the competitive situation of the industry, the performance of employees and other factors.

Salary management is an important part of enterprise management, and its purpose is to achieve the balance between enterprise development and employee satisfaction through reasonable salary system and management. Salary management should be based on fairness, justice and rationality. By formulating scientific salary policy, post analysis and evaluation, performance appraisal, salary structure, reward and punishment mechanism and other measures, the enthusiasm and enthusiasm of employees are stimulated, the work efficiency and quality are improved, and the development of enterprises is promoted.