Abstract: This paper bases on the principal-agent theory to study the relationship between corporate performance and equity incentive.ROE, ROA and CAR are the enterprise performance indexes and option, pro are the equity incentive indexes. This paper establishs multiple linear regression models and does OLS regression analysis with the listed companies on China's Software and Information Technology Services. This paper has analysed the problem from both long-term and short-term aspects, results show that the implement of equity incentives, to some degree, had positive effect on the performance of the company.