Abstract: The essay, beginning from the difference analysis between management science and management philosophy, points out that without the latter, the development of the former would be "water without a source" or "a tree without roots". Only management philosophy enables the "soul" of management science to rum to be substantialized. The auther raised six arguments to demonstrate the necessity and feasibility of establishing Chinese management philosophy. Apart from tamping the foundation of management science, establishing Chinese management philosophy still has another deeper and more profound meaning in historical culture: Chinese management Philosophy will indicate a way for the sinicization of scientific management.