Abstract: Morality is a set of rules governing human relations. Administration is a kind of activity to harmonize human relations. To harmonize human relationsare the common value orintation of morality and administration. Therefore, morality may be regarded as a special kind of administrating activity. In view of social administration, morality may serve as something that can complement the defect of administrative rules to promote administrative efficiency,etc. In view ofindividual administration, morality can also play a role in promoting individualunderstanding of the society, harmonizing human relations,etc. to realize the all-around development of the individuals.

Key words: Morality, administration, administrative function

摘要： 伦理道德是协调和处理人与自身、人与人之间关系的行为规范,而管理实质上也是协调和处理关系的活动。协调人际关系,以形成良好的社会秩序,是伦理道德和管理共同的价值指向。在协调这一点上,伦理与管理得以同构。这决定了伦理道德是人类的一种特殊的管理活动或方式。就社会管理而言,伦理道德可以弥补规章制度之不足并克服其局限性,提高组织的有效性,通过降低管理成本、创造合作效益、克服“外部性"等来提高管理效率,作为一种精神动力推动管理实践和理论的发展;就个体管理而言,伦理道德可以促进个体认识和把握社会,协调人际关系,理性地控制自身,促进自身成长,从而实现个人的全面而自由的发展。

关键词: 管理, 功能, 伦理