Motivation as the key problem of enterprise management has been of great concern. With the development of economy, material incentives constantly enrich and perfect, and the spirit and other intangible value is obviously not cared enough. Human needs are various and have multi-level, especially in modern society. The social pressure is higher and higher, so people pay more and more attention to mental factors. Only substance can not fundamentally stimulate staffs work enthusiasm, and non-material incentives should be placed in an important position. This article first analyzes the reason of non-material incentives, and then analyzes the main intangible needs, and at the same time gives the corresponding countermeasures of non-material incentives.