The Justice League artist beat Marvel Entertainment CEO Isaac Perlmutter to the number one spot in the chart compiled by comics industry publication Bleeding Cool Magazine.
Walking Dead creator Robert Kirkman took third place, with DC chief creative officer Geoff Johns in fourth and his Marvel counterpart Joe Quesada rounding off the top five.
Powers creator Brian Michael Bendis came in sixth, one space ahead of Lee's fellow DC co-publisher Dan DiDio.
Legendary Films CEO Thomas Tull was in eighth ahead of Marvel Studios boss Kevin Feige, with Image Comics publisher Eric Stephenson rounding off the top ten.
The full top 100 can be found in the first issue of Bleeding Cool Magazine, which is available in stores now.