规矩是一个普遍但不普通的词汇。在中国传统文化里,规矩的思想普遍存在。规矩的普遍性源于管理的普遍性。规矩的本质属于人类管理文化的范畴,但规矩的思想超过了现代管理学的范畴。对于规矩进行管理视角的学理性分析,是挖掘弘扬中国传统管理文化,推动人类管理思想、文化创新的需求。在现代组织与社会当中建设规矩文化,应从价值观与方法论两个层面来研究。 Rules are a common but not common vocabulary. In Chinese traditional culture, the rules of thought prevail. The universality of rules stems from the universality of management. The essence of the rules belongs to the category of human management culture, but the rules of thinking exceed the scope of modern management science. The rational analysis of rules from the perspective of management is to excavate and carry forward the traditional Chinese management culture and promote the human management thinking and cultural innovation needs. To build a culture of rules in the modern organization and society should be studied from two aspects of values ​​and methodology.