At present,in order to improve the competitiveness of China's high and new enterprises,the strength of scientific and technological innovation is gradually improved. A large number of high-tech enterprises promote the investment of R&D through the form of equity incentive,and then enhance the economic efficiency of the enterprises. This paper analyzes the relationship between equity incentive and R&D investment,as well as the relationship between equity incentive,R&D input and enterprise performance by taking the above companies as analysis samples of equity incentive scheme from 2010 to 2017. The relationship among executive stock ownership incentive,executive equity allocation and R&D investment and corporate performance is analyzed. The relationship among equity incentive mode,equity incentive intensity,duration of equity incentive and R&D investment is analyzed. Finally,based on correlation and regression analysis,equity incentive can promote R&D investment,and strengthen the correlation between R&D investment and enterprise performance.