We should improve the work from following aspects:enhance the construction of computer system;launch the law-enforement verification;perfect the internal restriction system;strengthen the establishment of tax law;enhan.

Start from internal tied mechanism and external tied mechanism at the same time,a mutual and balancing mechanism of efficiency losing under agency by agreement relationship is constructed,that regards reducing efficiency losing as a final goal.

this paper mainly uses principle-agent theory and internal constraint mechanism to analyze the sources that the senior enterprise leaders easily control the surplus management,then giving some Countermeasures in the end of the passage.