This paper overviews the Second ＂100 Outstanding Management Cases＂ Award and then explores how to write the theory part of teaching notes through deep analysis of three high- quality management cases. By adopting a case study approach, it founds that high-quality teach- ing notes share the following characteristics： proper theoretical analysis, pertinent theory to ex- plain the practical problems in the case study, and certain logic between the interlocking theories, which makes it easy to understand. In this way, mature management theories can be appropriate- ly applied to solve practical problems. Finally, some suggestions are given to improve the quality of management case based on these findings.%本文首先对第二届“百篇优秀管理案例”评选活动概况进行了综述，然后通过对三篇高质量的管理案例进行深度解析，探讨案例使用说明中理论分析部分的撰写方式。借鉴案例分析方法，笔者发现高质量的案例使用说明具有以下特征：阐述理论数量得当；理论选取能够恰到好处地解释正文中的现实问题；理论之间具有一定的逻辑条理性，既环环相扣，又易于理解，使成熟的管理理论与现实问题之间能够很好地契合。最后，本文针对以上发现给出提高管理案例质量的一些建议。
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