By means of questionnaire and informal discussion, this paper analyzes the differences of the outlook of the contents of peoplecentered management between 273 managers and 323 employees from stateowned enterprises and private enterprises.This study reveals that: both managers and employees consider that meeting employees’ demand of sentiment is the most important and the following are meeting employee’s demand of material and development.But employees put more emphasis on meeting the demand of sentiment and material than managers, and the difference is significant.Meanwhile, the difference of their outlook on meeting employees’ demand of development is slight.Based on the findings, three suggestions are put forward.