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Abstract
2018年5月，国务院发布了关于改革国有企业工资决定机制的意见等相关文件，要求进一步深化国有企业薪酬分配制度改革及完善相关配套制度。2019年7月，水利部印发实施所属企业工资决定机制改革实施办法及配套办法，健全完善了适应国有企业改革新形势、利于各类水利企业发展的薪酬制度体系。本文通过回顾我国工资收入分配制度改革发展背景和历程，对新形势下水利企业工资总额决定机制改革的特点加以剖析，并对当前进一步深化和推行工资总额管理提出对策和建议。
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