It illustrates necessary conditions of manager in process of large & middle constructive enterprises building up modern enterprise system under conditions of socialistic market economy and puts forward countermeasures to select managers in enterprise well.

This paper does some analysis from the managers angle,in the belief that the existence of the trust-and-agency connections is the system prerequisite,for the managers to provide false accounting information,the difference of the effectiveness functions between the company s owners and its operators is the.

As an important derivative financial means and an inspiring system for managers, the executive stock option is now under heated discussion.

The achievement orientation of managers at different levels was studied by structural interview and behavioral event interview.

The establishment of managers controlling power bases on the emergence of modern companies.

Based on the needs of managers financial decision-making and the development of the company over a long period of time,and reducing the phenomena of financial managers loaf on the job,and the behavior of opportunism,we should introduce the incentive item,such as stock right,etc.

Using this new criterion, we select Bshares listed companies to empirically test which accounting standards, international or (domestic,) can provide more useful accounting information for the top managers turnover.