Sheldon broken away from the "Scientific Management",which is Widely available and a rigid research methods, the established the "Philosophy of Management. " The main points of his Philosophy of Management are as following: attention to grasp the whole meaning of management; individuals in industrial relations are not only workers but also a person with civil rights; industrial organization itself is the complex of the crowd rather that a sophisticated machine; management is an art with scientific property, but it is not science itself; research on industrial organization should not be retreated into the mechanical engineering research. The paper argues that Sheldon' s Philosophy of Management which is of great reference significance to China is essentially a social philosophy on industrial management.%谢尔登是通过“冲破”当时已有广泛普及性但研究方式僵化的“科学管理”,“立”其“管理哲学”的.其管理哲学的要点是:重视从整体意义上把握管理；工业关系中的个人既是工人,更是一个具有公民权利的人；工业组织本身不应是一架精密的机器,它首先应是人群的复合体；管理是一种艺术,具有科学的属性,但它本身不是科学；研究工业组织不能蜕变为研究机械工程学.谢尔登管理哲学的实质是一种关于工业管理的社会哲学.这种管理哲学对中国管理有很大的借鉴意义.
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