| With the development of economy and society, the competitive environment faced by firms are also increasingly fierce. But it is undeniable that economic competition is gradually reflected in the science and technology competition and intellectual competition, people as the important influence factors, is the leading role of economic competition. In other words, the economic competition is actually the competition of human resources. As the backbone of corporate strategy formulation and implementation, skill of Middle-level managers largely influence the development of enterprises, so the research on how to promote middle management incentive mechanism has a certain practical significance and value.Based on the summary about motivation theory research status at home and abroad, the related concepts are introduced, and the content type incentive theory, comprehensive motivation theory and weiner attribution theory aspects are expounded. Through to the current situation of LB company middle managers incentive is introduced, and then applies the method of questionnaire survey to find the middle managers incentive problems, such as salary and welfare is not reasonable, the training system is not perfect, the effect is not obvious, the promotion system is not perfect. And then points out the reasons for the existence of the problem.To solve these problems, the article in determining the incentive scheme design principle and way of thinking, puts forward several measures. Mainly include salary incentive plan, performance evaluation and incentive programs, training incentive programs, promotion incentive programs, corporate culture, etc., in order to improve the incentive problem of LB company middle management personnel, realize common development of middle managers and LB company. |