With the development of reforming on State-Owned Enterprises, there has been a increasing trend to optimize inner resource of corporate in aiming at upgrading corporate performance, which was based on human capital theory. The top manager plays a vital role in team production process. His or her enthusiasm on management will have direct effect on the further development of State-Owned Enterprises. This dissertation was made research on the incentive issues of State-Owned Enterprises' top managers, aiming at...