The contents of three aspects, including that what management is, why to manage and how to manage, were analyzed in this paper through philosophical speculations. From the perspective of the system theory, the essence of management was demonstrated by explicating the origin of management, the basic element of management (the subject), organization structure (the order of subject) and the process of management (the subject activities). The conclusion drawn from above speculation was that management, organization as a carrier, was the progress of the will of life, which survives in the world; and that management was defined and achieved its value through the practical activities of adaptation to the world and proactive practice towards the world. The argumentation of the value of Management Teleology was demonstrated via the definition of management activities, the internality and the order of the management value, and the morality hierarchy of organization. The question of how to manage was demonstrated from the management methodology, the principles of management and the management art. Thereby, it was illustrated that management is a harmonious unity of “the true”, “the good” and “the beautiful”.