There is a relationship of mutual promotion between managementtheory and management practice.Management practice promotes the development of management and management theory guides the activities of management practice.Analyzing the mutual influencing factors and lag factors of management practice influencing mana gement theory is an important topic for the development of management theory and practice and approach to exploring the development of management theory and management practice.%管理理论与管理实践是一种互动的关系:管理实践推动管理理论的发展;管理理论指导管理实践活动。分析其互动的影响因素及管理理论对管理实践影响的滞后性因素,是管理理论和管理实践发展的重要课题,也是探讨在知识经济条件下管理理论和管理实践发展的重要途径。
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