本文用新型管理哲学—耗散结构理论阐述了企业的改革、管理与发展的关系。文中指出,改革和管理是企业发展不可缺少的两个重要途径。企业的发展是永恒的,因此改革和管理也是永恒的。现实生活中不存在一劳永逸的改革和管理,也不存在万能的改革,两者必须相辅相成,共同促进企业的发展,而加强管理要以“人“为本,以企业文化为中心,重视人才资本工程、价值观工程和凝聚力工程的建设。 This paper expounds the relationship between enterprise’s reform, management and development with the new management philosophy-dissipative structure theory. The article points out that reform and management are two important and indispensable ways for the development of enterprises. The development of the enterprise is eternal. Therefore, reform and management are also eternal. In real life, there is no reform and management once and for all, and there is no universal reform. Both must complement each other and jointly promote the development of the enterprise. The strengthening of management must be based on the “people” principle and the corporate culture as the center, and the emphasis on talent capital projects. , values ​​engineering and cohesion engineering.