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S—M管理理论也就是主体主义人性化管理理论的简称。人性化管理强调管理要符合人性，这是管理学发展史上经常被提及和强调的思想。问题是符合人性的“人性”其含义是什么，或者说人性的主要特征是什么。人性是看不见摸不着的一种抽象，从而就使它成了一块橡皮泥，捏成了狗就成?
The S-M management theory is the abbreviation of the theory of humanistic management of subjectivism. Humanized management emphasizes that management must conform to human nature. This is the idea that is often mentioned and emphasized in the history of management science. The question is what is the meaning of “humanity” in line with human nature, or what is the main feature of human nature? Human nature is an invisible abstraction, which makes it a piece of plasticine and becomes a dog.