This paper argues that the ethical dimension is the important practiceoriented perspective of Chinese Management Research and need to be delimitated. Philosophical Perspectives on the ethical dimensions of management studies have the value of guidance, but it can not change the nature of management. Through an interdisciplinary conceptual, comparative and historical analysis, we can come up with a tooloriented positioning of the essence of management, which can and should be refined, but should not change the nature of management. As it is included in the human relations of management system, human existence can only be a tool. The paper also argues that the research in the ethical dimensions of management is badly needed.