管理以何为主的问题一直是管理理论界争论未决的热门话题。本文从管理发展史的角度分析了管理主体行为方式的转变过程，认为管理主体行为方式的重心经历了由以“劳动资料”为主向以“工作”为主转变，再由以物为主向以人为主转变，最后由以人为主向人物并重转变的历史过程 The question of what to manage has always been a hot topic of debate among management theorists. This article analyzes the changing process of the behavior of the management subject from the perspective of the history of the management development. It holds that the focus of the behavior of the management subject has changed from “labor data” to “work”, then from " People-oriented change, and finally by the people-oriented changes to the historical process of the same character