一在中国近代经济的发展史上,穆藕初是一位值得纪念的人物。他是美国科学管理理论的最初引进者和实践者,又是对民族工业、传统文化、社会公益和抗战壮举作出重要贡献的企业家、社会活动家。改革开放以来,学术界对穆藕初的研究一直没有中断,但大部分成果集中在他的企业经营和社会贡献两大方面。笔者拟从知识论的角度考察穆藕初的学识特点和思想境界,因为这种文化现象 In the history of China’s modern economic development, Mu Ouchu was a memorable figure. He was the first introducer and practitioner of the scientific management theory in the United States and an entrepreneur and social activist who made important contributions to the national industry, traditional culture, social welfare and the war of resistance against Japan. Since the reform and opening up, there has been no interruption in the study of Mu Ouchu by academics, but most of the achievements have focused on two aspects of his business operation and social contribution. I intend from the perspective of epistemology Mu Ouchu learning characteristics and ideological realm, because of this cultural phenomenon