管理活动源远流长,自古即有,但真正成为一门科学,具有自己一套比较完整的理论体系,则是始自上世纪初以“泰罗制”为代表的科学管理。科学管理是管理科学的起点和基础,而管理科学是科学管理发展的必然结果。中国与西方发达国家的差距,在于中国既缺乏科学管理的熏陶,又缺乏管理科 Management has a long history and has existed since ancient times. However, it has become a science and has its own comparatively complete theoretical system. It is from the beginning of the last century with “Taylorism” as the representative of scientific management. Scientific management is the starting point and foundation of management science, and management science is the inevitable result of scientific management development. The gap between China and the developed countries in the West lies in the lack of scientific management in China and the lack of management