中文摘要：

管理学伦理向度的思考是中国管理实践导向的重要视角，管理的伦理向度应划界思考。基于哲学视角的管理伦理向度研究具有范导价值，但它不能改变管理学的本质定位。通过跨学科的概念辨析、比较分析和历史分析，可以得出管理本质的工具化定位。它有被精致化的可能和必要，但并不存在管理的本体定位转向，因为被纳入管理中的人群关系中的人是工具化存在。中国管理学急需管理伦理向度的相关研究。

英文摘要：

This paper argues that the ethical dimension is the important practice-oriented perspec- tive of Chinese Management Research and need to be delimitated. Philosophical Perspectives on the ethical dimensions of management studies have the value of guidance, but it can not change the nature of management. Through an interdisciplinary conceptual, comparative and historical analysis, we can come up with a tool-oriented positioning of the essence of management, which can and should be re- fined, but should not change the nature of management. As it is included in the human relations of management system, human existence can only be a tool. The paper also argues that the research in the ethical dimensions of management is badly needed.