The incentive is a basic function and the important method in management,which is widely used in teaching of the universities and scientific research in China.The building of the incentive mechanism for scientific researchers of the universities is a necessary and effective way of using and developing human resources well,also it is the effective way to achieve the benefit.Based on the analysis of current conditions of the incentive mechanism of scientific researchers in the universities,this paper put forward some countermeasures of building scientific,reasonable and fair incentive mechanism so as to improve the enthusiasm of scientific researchers.