Since China's reform and opening up, China's rapid development of smes. According to China's State Administration for Industry and Commerce in 2014 statistics: small and medium-sized enterprises in China have more than 45 million 640 thousand households, has become the largest number of enterprises in our country, and the vitality of the enterprise group. At the same time, in this sense, SMEs play irreplaceable role of other enterprises in China's national economic and social development. But many small and medium-sized enterprises of our country and not fully aware of the incentive system for the development of enterprises, the importance of talents and so on, in the long run, is not conducive to the development of small and medium sized enterprises. Therefore, this article carries on the elaboration from the small and medium-sized enterprise incentive system of the content, type and function. According to the situation of China's small and medium-sized enterprises, small and medium-sized enterprises through in-depth survey, research Chongqing Yongsheng Lighting Co. Ltd. salary, welfare, appraisal, and four aspects of the development opportunity incentive system status. Chongqing Yong Sheng pointed out that the incentive system of Lighting Co., there are some problems in the assessment system incentive form, transparency, and feedback system and the difference of the incentive. Finally, in view of these problems, put forward by increasing the Chongqing Yongsheng lighting company limited incentive forms, the establishment of evaluation system and improve the transparency of a sound incentive and corporate culture construction, and implement "buffet" style incentive method to optimize Chongqing Yongsheng Lighting Co. Ltd. incentive system. In order to provide some reference for construction of Chongqing Yongsheng Lighting Co. Ltd. in the incentive system construction, guarantee of Chongqing Yongsheng Lighting Co. Ltd. can long flourish.