Pancreatic endocrine tumor is derived from pancreatic neuroendocrine pluripotent stem cells and rare in clinical with complex and diverse symptoms. It can gradually develop into malignant from benign with the slow course of the disease. According to the pathogen, this kind of tumor can be divided into functional type and non-functional type, such as insulinoma, gastrinoma, non-functional pancreatic neuroendocrine tumors. Different surgical treatment is usually taken for the disease in clinical according to the type of disease. To help more medical staff to better choose the treatment of this disease, this paper analyzed treatment plan combined with some pancreatic neuroendocrine tumor surgical treatment principles.