企业在解决价值冲突难题时,有比“管理”更为根本的“伦理”的协调方式,这就是伦理之“手”。它是各种不同文化体系中的企业在协调价值难题的过程中形成的伦理路径依赖,是企业寻求管理革命的枢机所在。宏观企业史上比较典型的代表,是美国企业的“信任优先”和日本企业的“忠诚优先”。中国企业的管理革命及其道德前景在于,如何运用伦理之“手”协调管理的价值难题,形成合理地利用“信任”和“忠诚”创造财富增殖的中国模式和中国道路。 Enterprises in the settlement of the problem of value conflicts, there is more than “management ” more fundamental “ethics ” coordination, this is the ethical “hand ”. It is the ethical path dependence formed by enterprises in different cultural systems in coordinating the value problems and is the cardinal place for enterprises seeking to manage the revolution. The typical representatives in the history of macro-enterprises are the “priority of trust” of American enterprises and the “loyalty priority” of Japanese enterprises. The management reform of Chinese enterprises and their moral foreground lies in how to use the ethical “hand ” to coordinate the value challenge of management and form the Chinese model and the road of China that make rational use of “trust ” and “loyalty ” to create wealth and proliferation .