工商管理的教育往往强调管理的科学方法而忽视科学管理内含的伦理观念,现有的企业伦理教育则存在着从外部将伦理观念加诸科学管理的倾向。但事实上管理的科学性和伦理性是有机结合在一起的。文章试图根据管理思想的演进阐明,实现协调的利益平衡伦理观念是管理科学的核心;随着管理思想的演进,其中的利益平衡伦理观念也在演进。 The education of business administration often emphasizes the scientific method of management while neglecting the ethics concept contained in scientific management. The existing enterprise ethics education has the tendency of applying ethical concepts from outside to scientific management. But in fact the scientific and ethical management is organically integrated. The article attempts to clarify according to the evolution of management thought and realize the balance of interests. The ethical concept is the core of management science. With the evolution of management thought, the balance of ethics of interest is also evolving.