The reciprocal value " s unscrambling to management and ethic - exploiting to management " ethical factor " and ethical " management function " is to pursue a kind of special and relatively independent practical ethic ( management ethic ) 对管理与伦理的双向价值互动解读即对管理的“伦理因子”和伦理的“管理功能”的挖掘,是为了追寻一种特殊的相对独立存在的实践伦理即管理伦理。