中文摘要：

管理学理论经过100多年的发展，其适应当前管理工作的基本的概念、理论和知识结构已经建立，理论的普适性问题已经解决；目前在管理学理论上的多重分歧和争论既是管理学理论特有的现象，更是学科自身特点和规律的体现；管理学理论这一特有现象和问题在可以预知的将来不可能解决，这是管理学最有魅力，最有吸引力的地方。

英文摘要：

The development of management theory has gone through more than 100 years, and the basic concepts, theories knowledge structure and universal theories which adapt to the current man- agement has been established. The multiple differences and debate in management theory are the unique phenomenon and subject to its own characteristics. The unique phenomenon and problems in management theory cannot be resolved in the foreseeable future, which is most attractive and charming.