When her village is threatened with forced resettlement due to reservoir construction, an 80-year-old widow finds a new will to live and ignites the spirit of resilience within her community.

东北酒厂员工宋海亮（宋晓峰 饰）因被厂长欺骗而欠下工友债务，而南方的酒业销售员熊初墨（林子聪 饰）也因工作疏忽丢了饭碗，两个同样遭受事业打击的人因一通电话意外相识，不约而同地通过“装老板”谈起酒厂大生意，两人在互相欺骗的爆笑过程中逐渐回归真实的自我，认识到脚踏实地地活着才是人生真谛的故事。