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毛泽东同志关于管理观点人的论述和管理过程的划分体现了科学的管理思想；毛泽东的战略思想、领导艺术和决策方法等三个方面，形成了完整的管理思想体系。毛泽东管理思想的特点是：强调人在社会实践中的能动性；决策中坚持群众路线，把管理对象作为系统进行考察。毛泽东管理思想有鲜明的中国特色。因此要正确认识毛泽东管理思想的指导作用。
Comrade Mao Tse-tung’s dissertation on managerial opinions and the division of management process embody scientific management thoughts; Mao Tse-tung’s strategic thinking, leadership art and decision-making methods form a complete system of management thinking. The characteristics of Mao Zedong’s management thinking are: emphasizing the initiative of people in social practice; insisting on the mass line in decision-making and examining the management object as a system. Mao Zedong’s management thought has distinct Chinese characteristics. Therefore, we must correctly understand the guiding role of Mao Zedong’s management thinking.