According to the view of WHETTEN，unless all the Western theories can not explain local phenomena, local studies will be unnecessary. That means, “if the existing Western theories can explain the phenomenon of local Chinese management, why create a Chinese Indigenous Management Theory? ” Based on the philosophy of science, WHETTEN view can not be falsifiable because the presence of auxiliary assumptions. Unique context could neither be confirmed, nor be falsified. Therefore, Chinese Indigenous Management Theory must be based on the uniqueness perspective. Unique perspective rather than unique context is a reliable basis for Chinese Indigenous Management Theory. Furthermore, according to Lakatos, this perspective must be strong enough to break the “hard core” of the original theory which means Paradigm Revolution.