Abstract: The novel coronavirus pneumonia caused a major epidemic, and the confusion of duty displayed by some material distribution agencies not only caused bad social effects, but also brought immeasurable harm to the epidemic prevention and control. Nowadays, the theory of error in management shall be used to investigate the legal responsibility of the material distribution manager. In terms of specific judgment, the scope of fault liability can be reasonably defined from two aspects of subject qualification and objective behavior. In the aspect of subject, the material distribution organization must be the public material distribution, and the manager must be the person with substantial management authority. In the objective aspect, it is necessary to judge whether the managers have established standing service, cooperation and emergency mechanism or not. In the meantime, the judge of effective system practice and remediation for the shortage is also important. Combined with multi-faceted and multi factor judgment, the punishment scope of management fault can be reasonably defined.