Abstract: Under the macro-policy background of actively implementing innovative's strategy and advocating innovative's science and technology, it is undoubtedly the most direct and effective way to enhance the ability of innovative's science and technology by increasing the investment in R&D and strengthening R&D. Based on the behavior theory, this paper chooses the perspective of management incentive mechanism, taking the listed companies in information technology industry as samples, and makes an empirical study on the impact of the internal gap of executive compensation on R&D investment intensity, and further discusses whether the level of market competition and the nature of the enterprise can regulate the relationship between the two.The empirical results show that the increase of executive compensation gap will bring negative impact on the R&D investment intensity. Compared with non-state-owned enterprises, the internal salary gap and the negative correlation level of R&D investment of state-owned enterprises are lower, and the higher market competition intensity has strengthened the negative impact. The conclusion of this study is helpful to improve the incentive mechanism and promote the improvement of innovative's independent ability.