任何管理都自觉或不自觉地遵循某种特定的价值准则,即按照一定的价值取向进行管理。因此,管理必须研究价值和价值准则的关系。价值,是人们的主体需要和客体属性之间的一种基本关系,人们对这种关系的体验和认识就形成了价值观念。当这种观念具有了某种特定的内涵,并且成为指导人们行动的准则时,便成了价值准则。比如幼儿园管理的一个最基本的问题是:人类为什么要设置幼儿园,幼儿园管理的目标是什么?假如幼儿园仅仅是为社会照顾孩子,那么其管理目标就是保证不出事故,努力提高保育质量,实现的就是为社会服务的服务价值。假如幼儿园还具有培养人才幼苗的使命,那么其管理目标除了要提高 Any management consciously or unconsciously follow a particular value criterion, that is, according to a certain value orientation management. Therefore, management must study the relationship between value and value criterion. Value is a basic relationship between people’s subjective needs and object’s attributes. People’s experience and understanding of this relationship form values. When this concept has a particular connotation, and become the guideline for people’s actions, it becomes a value criterion. For example, one of the most basic problems of kindergarten management is: why kindergartens should be set up by kindergartens, and what are the objectives of kindergarten management? If kindergartens are only for social care of children, the management goal is to ensure no accidents and strive to improve the quality of childcare It is the service value of social service. If kindergarten also has the mission of cultivating seedlings, then its management objectives in addition to improve