The study applies structure equation model to research the incentives mechanism of non audit services development from aspects of macro environment, market threat, government lead and self pressure. The results show that there is no significant relationship between macro environment and strategy of non audit services development. The study finds that market threat and government lead drive firms to prefer the development of non audit services territory and scope,while self pressure drives firms to prefer the improvement of non audit services fees. Further, the study finds that factors that influence varies from top down are market power gaining, institution design orienting, resources applying, customer orienting, and government lead. The results indicate that the driving power of government may not be so strong during the process of the services structure evolution, and the driving factors of market level have played more important roles in the process of accountancy profession in developing non audit services.