In the current era of increasingly intense competition among colleges and universities, private colleges and universities are booming, and with the development of economy, the competition for excellent teachers is becoming increasingly fierce. Therefore, an effective salary system is of great importance to colleges and universities. Effective salary system must conform to the development of colleges and universities, and combine salary theory, incentive theory and other theories into concrete practice. At the same time, the research on the salary system of private colleges and universities must clarify its purpose and significance, so as to better formulate the salary system research plan suitable for the teachers of private colleges and universities.