Abstract: The precondition of this paper is that the income of enterprises' managers should be tied to their performance. Factors that influence income of Enterprises' managers include individual factors, enterprise's factor, as well as environmental factors are described in this paper. According to their interaction with each other, these factors are qualitatively processed by using ISM method, and a multilevel stratum structure model for influential factors of managers' income is established. Through analyzing the model, we come to the conclusion that among these factors, enterprise's factor (enterprises' distribution structure) is key to managers' income. This will have great theoretic and realistic significance on the design of effective managers' incentive system.