The prevalence of real-world multi-view data makes incomplete multi-view clustering (IMVC) a crucial research. The rapid development of Graph Neural Networks (GNNs) has established them as one of the mainstream approaches for multi-view clustering. Despite significant progress in GNNs-based IMVC, some challenges remain: (1) Most methods rely on the K-Nearest Neighbors (KNN) algorithm to construct static graphs from raw data, which introduces noise and diminishes the robustness of the graph topology. (2) Existing methods typically utilize the Mean Squared Error (MSE) loss between the reconstructed graph and the sparse adjacency graph directly as the graph reconstruction loss, leading to substantial gradient noise during optimization. To address these issues, we propose a novel $\textbf{D}$ynamic Deep $\textbf{G}$raph Learning for $\textbf{I}$ncomplete $\textbf{M}$ulti-$\textbf{V}$iew $\textbf{C}$lustering with $\textbf{M}$asked Graph Reconstruction Loss (DGIMVCM). Firstly, we construct a missing-robust global graph from the raw data. A graph convolutional embedding layer is then designed to extract primary features and refined dynamic view-specific graph structures, leveraging the global graph for imputation of missing views. This process is complemented by graph structure contrastive learning, which identifies consistency among view-specific graph structures. Secondly, a graph self-attention encoder is introduced to extract high-level representations based on the imputed primary features and view-specific graphs, and is optimized with a masked graph reconstruction loss to mitigate gradient noise during optimization. Finally, a clustering module is constructed and optimized through a pseudo-label self-supervised training mechanism. Extensive experiments on multiple datasets validate the effectiveness and superiority of DGIMVCM.