管理是一项实践性的社会活动,在整个过程中始终离不开对人、财、物的配置。在市场激烈竞争的条件下,企业为取得利润最大化,需要通过管理来达到企业目标。管理的关键是对人的管理,这就产生了管理的道德问题。道德主要通过社会舆论、习惯、良心、理论等发挥其作用,从而实现其社会管理职能。 Management is a practical social activity. In the whole process, it is always inseparable from the allocation of people, money and goods. Under the condition of keen competition in the market, in order to maximize profits, enterprises need to achieve their business goals through management. The key to management is the management of people, which creates the moral issue of management. Morality plays its role mainly through social media, custom, conscience and theory, so as to realize its social management function.