The purpose of this study is to suggest a rational guidelines of authority record for heading controls. It analyzes the headings of AACR2R and KCR2. To efficient retrieval, It suggests distinction of different persons and different corporate bodies of the same name and subject list. It also investigates the problems and suggests the possible improvements for control of headings. The rules for heading control retains the frame from headings of cataloging rules. The guideline for heading controls will be integrated in the rules for headings.