Abstract—This paper studies an incentive contract design problem based on principal-agent theory in the context of virtual enterprise, which considers the mutual assistance behavior of agents and optimizes the total profit of virtual enterprise and completion time of project. Through modeling analysis, it is proved that mutual assistance helps to improve the effort level of agents in virtual enterprise. The results show that mutual assistance among agents in the virtual enterprise is beneficial to revenue increases and efficiency of management work. Under the action of incentive contract, individual's egoistic thought is affected to a certain extent to induce mutual assistance with benefits, thus obtaining greater benefits.