On the basis of investigation and study, this paper reviews the reform of state-owned enterprises in our country, points out that the construction of incentive mechanism is an important part of the reform of state-owned enterprises in our country, analysis from the incentive mechanism research progress at home and abroad, guided by the modern incentive theory analysis of the present situation of state-owned enterprise employees incentive in our country, puts forward the countermeasures of improving, and then to large state-owned enterprises incentive mechanism present situation as the research object, from eight aspects analyzes the effect of incentive mechanism of enterprises, and sums up the experience,