《牧民》是《管子》的开篇之作,其内容之丰富、思想之宏度,堪称全书经典。尽管已有很多学者从法律、教育、环境、哲学等不同角度对其进行了解读,但是从管理哲学视野出发对其进行详细阐释的论文并不多见。本文重在探究该篇中潜藏的物质与精神生活管理辩证法以及爱民、富民的民本管理思想,以期为当代中国的社会治理提供一些借鉴与参考。 “Herdsmen” is the opening of “Guan Zi”, whose content is rich and the grandness of thought is the classic of the whole book. Although many scholars have interpreted it from the aspects of law, education, environment and philosophy, there are not many papers that explain it in detail from the perspective of management philosophy. This article focuses on exploring the hidden material and spiritual life management dialectics and the people-based management ideas of loving and enriching the people in this article, with a view to providing some reference and reference for contemporary China’s social governance.