国企作为国民经济的脊梁，承担着中华民族伟大复兴的重任；人才是关键，能使国有企业在激烈的市场竞争中立于不败之地；薪酬作为人才吸引、保留和激励最直接和有效的手段，对于打造具有竞争力的国有企业具有重要意义。以国有特大型央企E公司的实践为例，分析阐述如何通过实施基于员工激励的薪酬变革和基于战略目标的薪酬变革来促进企业发展、实现企业战略目标，总结企业发展过程中薪酬变革的三条原则：（1）以完善薪酬公平性为基础的制度设计才能具备更好的激励性。（2）站在公司战略实施的高度，根据企业内外环境的变化实施薪酬变革，要始终保持薪酬对战略的驱动性。（3）变革中薪酬制度设计大胆创新，适用的才是最好的。

As the support of national economy, state-owned enterprises undertake the significant responsibility of bringing about a great rejuvenation of the Chinese nation. As the keys, talents ensure the impregnable position of state-owned enterprises in the severe market competition. Furthermore, as the most direct and effective means for talents attraction, retention and encouragement, compensation enjoys significant importance in enhancing competitive state-owned enterprises. Taking the practice of a state-owned oversize central enterprises, Company E as an example, this article analyzes and sets forth how the enterprise promotes its development and realizes strategic targets by implementing employee-incentive based compensation reform and strategic-target based compensation reform, and sums up three principles of compensation reform in the developing process of enterprise: firstly, only the compensation system based on completeness of compensation fairness has a better incentive; Secondly, according to the changing outside and inside situation of enterprise, compensation reform shall be carried out as company strategy requires so as to maintain compensation’s drive toward strategy; Thirdly, there could be many bold and innovative patterns of compensation reform, yet only the one fits is the best.