This study analyzes the shortcomings of traditional controlling management, and discusses the contradiction between controlling management and human being’s spiritual needs, which has led to four management dilemmas. And then we explain Spirit Management Theory based on the human being’s spirituality and principle of spirit operation, which includes five basic theories which are management service, spiritual guidance, self-management, self-motivation and emotional management. Finally, we generalize the model of Spirit Management practice based on several Chinese enterprises, which include the emotional management model based on Home Culture, leader’s selfmanagement model, self motivation model and integrating performance inspection model.