世界管理大师杜拉克曾经说过“管理是圆的”。我认为管理不但是圆的，而且是“两圆”。即作为企业的老总要学会画圆，画好两个同心圆，即一个外圆，一个内圆。如果说内圆是有关企业内部的管理制度、职工素质、生产技术水平、产品质量、利益分配及成本核算等，那么外圆即是指有 Drucker, the world master of management, once said that “management is round.” I think management is not only round, but also “two rounds.” That is, as a business manager to learn to draw a circle, draw two concentric circles, that is, a cylindrical, an inner circle. If you say that the internal circle is related to the internal management system, quality of workers, production technology, product quality, profit distribution and cost accounting, etc., then the outer circle means