The theoretical basis of incentive education is the theory of applied educational psychology and educational management, which stimulates and awakens students' internal drive, enables students to gain a sense of life from their growth, and enables them to grow by their own strength. Educators master the theoretical basis of the incentive education method, stimulate students' motivation, mobilize their enthusiasm and creativity, and make them work hard towards the expected goals. The main body of educational incentive is to educate students according to the theory of incentive education law.