There is a certain managing corrupt of the managers in our state-owned enterprise. According to its representations , types and patterns, the paper sums up the connotation of managing corrupt of the managers in state-owned entcrpnse.After that, the paper analyses the factors which effected the managing corrupt of the managers in state-owned enterprise. The factors include the inner factors, such as, the limitation of the inner controlling, the shortage of effective encouragement mechanism and the weakening function of the inner supervision agency ; And the outer factors, for instance , the effect of organization system , legal system , outer restriction and social supervision ; At the same time, weakening moral restriction, wrong ideas and contradiction and conflict all exist in the state-owned enterprise managers . All the factors above effected the managing corrupt of state-owned enterprise managers synthetically.The paper approaches to the problems that mentioned above further, and finds out the potential characters of the existing on entrust and agency. First, it s inevitable for the happening of managing corrupt, for the egoism and unsymmetrical information of the agent. Second, the more and more renting activities provide the chances for managing corrupt. Third, the legal body management structure and the unstmndard function of the state-owned enterprise cannot stop the managing corrupt from growing.According to the above analysis and theory exploring, the paper finally finds out the ways to solve the problems of managing corrupt of the managers in state-owned enterprise. The measures include strengthening controlling and supervision of the owner by making clear who is the representative of the government capital contribution; Improving the composition and the quality of the board of administration; Reconstructing the system of property rights and creating the mechanismof legal body administration by improving independence and supervision of the board of supervisors, and getting rid of the limitation of internal controlling and control power exists in name only thoroughly; Setting up an effective stimulating and market supervision mechanism to encourage and reward the state-owned managers who contribute a lot and punish the managers who unfit for the position or neglect one s duty, Strengthening the supervision and def-discipline of state-owned managers through the competition of product market; finance market, capital market and enterpriser market, Strengthening the inner supervision by establishing scientific decision-making system, effective inner accounting supervision system, perfect inner auditing system and good comparing purchasing mechanism, opening the official business and implementing the democratic supervision; Quickening the function change of government, reforming the personnel system, implementing accountant appointed system and strengthening nationwide auditing system; Perfecting the legal system and managing the enterprise according to it, Developing all kinds of intermediary serving agency, strengthening ideological and political education and legal education, guiding the social public opinion properly and creating a good external environment.