中文摘要：

本文提出“水”隐喻及其管理思路，试图在中国古典哲学与当代的管理实践之间架起一座桥梁，对于我国改革开放30多年来涌现出的优秀管理实践进行理论总结与延伸。本文对“水”隐喻的概念与内涵、理论特性、适用企业类型、组织基础以及与西方主流管理学理论的区别进行了探讨。“水”隐喻的提出不仅有助于建立和丰富中国特色的管理理论体系，而且对中国企业未来的管理实践、战略设计、竞争力培育乃至组织管理与文化建设都具有一定的现实指导意义。

英文摘要：

This paper introduces water metaphor and its management idea, tries to bridge the gap between classical Chinese philosophy and contemporary management practice, and makes theoretical summary ＆extension of sound management practice that spring up since the reform and opening-up in China. It discusses the concept ＆~ connotation, theoretical features, types of applied firms and organizational basis of water metaphor and its difference from western mainstream management theories. The presentation of water metaphor not on- ly helps to construct and enrich management theory system with Chinese characteristics, but also has some certain realistic guidance for future management practice, strategy design, competitiveness cultivation and even organization management ~ culture construction in Chinese enterprises.