In this paper, we model, analyze and optimize the multi-user and multi-order-reflection (MUMOR) intelligent reflecting surface (IRS) networks. We first derive a complete MUMOR IRS network model applicable for the arbitrary times of reflections, size and number of IRSs/reflectors. The optimal condition for achieving sum-rate upper bound with one IRS in a closed-form function and the analytical condition to achieve interference-free transmission are derived, respectively. Leveraging this optimal condition, we obtain the MUMOR sum-rate upper bound of the IRS network with different network topologies, where the linear graph (LG), complete graph (CG) and null graph (NG) topologies are considered. Simulation results verify our theories and derivations and demonstrate that the sum-rate upper bounds of different network topologies are under a K-fold improvement given K-piece IRS.