The behavior of enterprise financial disclosure management is various, but China's enterprise financial disclosure management behavior is monotonous and less active. In order to meet the utility of enterprise management authorities and reach the enterprise value maximization, the enterprise should be achieved through the reasonable use of surplus management, factoring transactions, impression management and so on. However; enterprise financial disclosure management behavior has extensive meanings, such as: we should pay attention to the selection of enterprise surplus management method which should be reasonable; the extent of the factoring transaction should combine the enterprise actual situation; as well as the information expression and transmission of impression management should be moderate.