中文摘要：

近年来，我国企业普遍面临管理人员离职等人力资源危机。要解决这种危机，首先需要明确管理人员的价值构成，以便提高内部服务质量。文章以中、高层管理人员为调研对象，探求他们的员工价值构成及区别。研究发现，各级管理人员均将个人发展放在首要位置，将成长机会看得最重要。同时，中低层管理人员比高层管理人员更注重工作提供给自己的机会和领导公平性。

英文摘要：

Non normal resignation of managerial employees becomes one of the biggest crises for Chinese companies in recent years. To solve this problem, we have to understand the value construction of managerial employees in order to serve them with high internal service quality. This paper considers managers at middle and high levels and investigates their construction and differences of value though an empirical study. Our study shows that managers emphasize personal development and regard development opportunity as the most important aspect. We also find that managers at middle level more emphasize opportunity and the fairness of leaders than managers at high level.