“所有的成功,其原因可能有千条万条,但根本的一条是管理的成功;迄今为止,所有的失败,其原因也可能有千条万条,但根本的一条是管理的失败。”管理的话题贯穿着整个经济甚至生活。本文是山西财经大学工商管理学院院长宋瑞卿教授在2001年即已完成的论述,并曾在《生产力研究》发表过。十多年后,我们仍来转载刊登,是因为其中的观点在现在看来并不过时,仍散发智慧的光芒。为在当代树立起重新构建企业的责任体系和信用体系的觉悟和信念指引了方向。 There are thousands of reasons for all the success. But the fundamental one is the success of management. So far, all the failures may have thousands of reasons, but the fundamental one is the failure of management. “Management topics run through the entire economy and even life. This article is an account of Professor Song Ruiqing, Dean of School of Business Administration at Shanxi University of Finance and Economics, which was completed in 2001 and was published in ”Productivity Studies". More than a decade later, we still publish it because the views in it are not outdated at this moment and still radiate wisdom. The direction and awareness of the system of accountability and beliefs of the credit system that set the stage for the reorganization of enterprises in the current era has taken the lead.