After more than 60 years of development, the achievement of incentive theory has been very rich. However, the importance of incentive theory can be reflected only when it is effectively applied to organizations. Scholars at home and abroad have their own understandings on the important role of incentive mechanism in organizations, the existing misunderstandings and how to construct it effectively. The following is a list of the scholars' ideas to deepen the understanding of the "incentive mechanism". Zhang DE believed that the early motivation theory was based on psychology and organizational behavior, and mainly studied content motivation theory (Maslow's hierarchy of needs theory in 1943, Herzberg's two-factor theory in 1964, Alderfer's ERG theory, Mccleeand's motivation need theory and process theory in 1950s). Skinner's reinforcement theory, Locke's goal setting theory, Vroom's expectation theory, Adams's equity theory in the 1960s, Porter's and Lawler's model of integrated motivation.