《南开管理评论》今年第二期的主题文章是潘承烈教授的“以科学态度对待管理科学”，读后颇有收获。潘教授撰写本文的核心立意，是呼吁加强对管理理论的研究，提高我国的管理水平并发展根植于我国实践的管理科学。而之所以有此立意，是因为潘教授深感当前我国管理的落后，提出 Nankai Management Review The second issue of this year’s thematic paper is Professor Pan Chenglie’s “scientific approach to management science”, after reading quite rewarding. Professor Pan wrote this article’s core intention is to call for strengthening the study of management theory, improve our management level and the development of management science rooted in our practice. The reason why there is this conception, because Professor Pan is deeply concerned about the current backwardness of our management, put forward