Based on Hamilton's law of variation principle,the high accuracy incompatible formulation of finite dynamic element that increased internal degree of freedom was established.The relationship between the derived formulation and the conventional finite dynamic element method was revealed.Meanwhile,comments and discussions on the high accuracy finite dynamic element method that increases element nodes were presented.Finally,two numerical examples were given to compare the differences between the conventional finite element method and the high accuracy finite dynamic element method.It was shown that the conventional finite dynamic element method,the finite dynamic element method proposed in this paper and the high accuracy finite dynamic element method that increases element nodes could give more accurate results.