With the continuous development of China's small and medium enterprises, a lot of knowledge workers chose to leave each year because of lack of motivation, and caused huge losses to the enterprise. There are few studies of incentive mechanism model of knowledge workers combining with the characteristics of small and medium enterprises in present years. In view of this, the article first Sorted out literature and achievements of foreign relevant knowledge workers motivation, and made the 501 knowledge workers in Beijing, Shanghai, Ningbo city of small and medium high-tech. companies as the research object to survey the most important incentive factors, the incentive factors sensitivity and incentive degrees of knowledge workers. In the conclusion the most important motivational factors were: salary, job promotion, team work, management system, quality of leadership, the prospects of the company, the interpersonal relationship; and the incentive factors of knowledge workers are divided into three categories: management system incentive factors, job incentive factors and cultural incentives factors. The actual sensitivity and incentive degrees are significantly positive correlation.