Abstract: The abdominal wall is a complex organ with multiple functions, and its func-tionality depends on the mechanical structure, including the abdominal wall functional units and the mechanical conduction system. The mechanical structure of abdominal wall has characteristics such as integrity, symmetry, anisotropy and dominability, which are closely related to the effective func-tioning of the abdominal wall and the quality of life of patients. The treatment of incisional hernia should fully consider the above factors and make the surgical design more reasonable in order to provide greater benefits to patients. Based on existing research, the authors analyze the principles and rationality of the main surgical methods for incisional hernia repair from the perspective of abdominal wall mechanical structure and function, in order to provide reference and basis for exploring treatment strategies for incisional hernia.