(1) The material incentive structure is unreasonableUsually, the salary of an employee is directly linked to the position, length of service, etc., while it is actually disconnected with personal value. In some enterprises, the income gap between top management and front-line employees is gradually widening, and there is a lack of corresponding project and investment mechanism. The income gap between top management, middle management and grass-roots staff is too large, and the income inequality gradually makes employees produce unequal psychological emotions, thus affecting their internal motivation of work. In addition, the author finds that although some enterprises are in good operating condition, the individual efforts of employees are less correlated with the enterprise's operating condition, and the individual efforts of employees are not rewarded positively. The enterprise fails to work out the incentive system that suits the actual operation condition, and the employee's individual potential cannot be released and burst effectively.(2) There are shortcomings in humanistic careAt present, material incentive is the main content of the incentive mechanism designed by various enterprises. Due to the excessive emphasis on material incentive, enterprises neglect the internal cultural incentive and spiritual incentive mechanism to some extent, resulting in the lack of internal motivation of employees. Especially for front-line short-term workers, they don't know what they need or what kind of culture they pursue in their daily work, so their inner working spirit can't be released. When employees are not respected and satisfied at work, naturally their achievements and desires to achieve life goals will be curtailed, which is unfavorable to the production and operation of enterprises.If an enterprise wants to have cohesive force and spiritual motive force, it must create its own unique corporate culture, because corporate culture is the group consciousness and code of conduct, environmental image, products and services with its own characteristics created by employees in business activities. The values and enterprise spirit contained therein are the core contents of enterprise culture. Therefore, must strengthen the enterprise culture construction. The culture of state-owned enterprises should be inherited and innovated to reflect the consciousness of market economy, globalization and modernization.