各種學科的產生與發展都是由人所建構，而人對於現象的認知有一定的程序、思考也有共通的結構、回應也有類似的方式。因此，本文透過「思想單位」來研究這種共通的思維結構，比較的對象包括：管理學X、Y、Z、C理論與先秦儒、道、墨、法各家治理思想要點；將以各家理論之現象觀察、人性定位、因果關係、效果評估與管理方法五個向度，從「思想單位」的情境構作、情境處理與情境融合；建立有效的跨領域研究方法。將從跨領域思維結構，嘗試分析、比較先秦哲學與現代管理學理論之間同異的所以然；透過共通的思維結構及學科差異分析，以展示人文學與社會科學融通、發展的可能性。

All disciplines are created and developed by people, who are cognitive to phenomena to a certain degree, have common structures in thinking and respond similarly. Therefore, this article is meant to study such common structures in thinking through some “thinking units,” comparing the X, Y, Z and C theories in management and the pre-Qin schools of Confucianism, Taoism, Mohism and Legalism with regards to phenomenon observation, positioning of human nature, cause-effect relationships, effect evaluation and management methods in order to establish an effective cross-disciplinary methodology based on context construction, context processing and context integration. Through cross-disciplinary thinking structure, we try to analyze and compare the similarities, differences and cause-effect relationships between the Pre-Qin philosophical schools and the theories on modern management, revealing the possibilities of integration and development between humanism and social science through analyzing the common thinking structures and disciplinary differences.