This study explains Tao-oriented management and its internal value based on the management technology and culture’s merging and its present dilemmas. We consider that Tao-oriented management transcends short-lived thinking of the relation between management technology and culture and grasps the core of management. Pointing out the Humanitarian shortcomings and its lower than naturalism; It studies management from the point of human’s civilization not the cultural badness and goodness between different countries, so that it breaks cultural time constraint and difference among the countries and improves management to the level of civilization.