In recent years,with the continuous growth of social economy and the improvement of corporate system.The position of company managers in the company has become increasingly prominent and the power of them has progressively expanded,which led to the fact that their position in the corporate body become blurred.It reflects that the corporate governance structure has not yet achieved significant results,and need to be improved.Therefore,clarifying the relationship and the difference between corporate and corporate managers has played an important role in optimizing the allocation and improving the development of corporate governance in China.