As a new type of electroactive soft functional material, the electroactive polymer (EAP) has many advantages and has great application potential for energy harvesting. This paper describes the principle of electromechanical conversion of dielectric materials for energy harvesting from both macroscopic and microscopic perspectives. Taking EAP transducing units as an example, this paper explains how EAP transducing units convert mechanical energy into electrical energy. The mechanism of dielectric elastomer generator is described, which provides theoretical basis for power generation of EAP energy conversion unit in the future. On the basis of other scholars' research, the factors affecting the generation capacity of EAP energy conversion unit are obtained. Through orthogonal test, the generation characteristics and optimal working conditions of EAP energy conversion unit are obtained, and the reliability of the test is analyzed. The experimental results show that the order of the factors affecting the power generation of EAP materials is as follows: EAP film area>tensile displacement>preapplied voltage>prestretch rate>EAP film thickness. The best working conditions of the transducer unit are as follows: preapplied voltage of 1 000 V, prestretch rate of 400%, tensile displacement of 4 cm,film area of 62.41 cm2,EAP film thickness of 1 mm.