在国外的企业管理中,很重视管理哲学的研究和应用。哈佛企业管理丛书编纂委员会编篡的《企业管理百科全书》对管理哲学的论述是这样的:“从广义抽象层方面来说,它是激发企业家‘信仰’、‘观念’、‘原则’、‘价值’的动力;就狭义务实层来说,它是选择行为典型的成本,促进效益评估的决策体系。……管理哲学与企业经营的因果关系,就像火车头与火车厢一样,前者在企业经营中所占的比例虽不多,却是推动这列火车前 In foreign enterprise management, it attaches great importance to the research and application of management philosophy. The “Encyclopedia of Business Management” edited by the Harvard Business Management Series Compilation Committee discusses the philosophy of management as follows: “From the aspect of generalized abstraction, it is to stimulate entrepreneurs’ beliefs, concepts, and principles. The driving force of ’value’ is, in terms of narrow and constrained layers of reality, a decision-making system that selects the typical costs of behavior and promotes the evaluation of benefits.... The causal relationship between management philosophy and business operations is just like the locomotive and train carriage. The former is in the enterprise. Although the proportion of operations is not large, it is to promote this train