Abstract: Management research is now in a situation of dual-dilemma,that is,significant theoretical development is slowing down and a big gap exists between management theories and management practices. Based on critique philosophy,it is derived from the three prerequisites of management research,which are starting point of thinking,logical process and research purpose,that the dual-dilemma must be existing. Therefore,breaking through these three prerequisites becomes a way of solving this dual-dilemma problem. This way of solving in this research is theoretically reasonable in that it is absolutely unified in the framework of Kant's epistemology,while developing management theories with understanding,guiding management practices with sensibility,and orientating future development direction of management theories with reason. Therefore,highlighting the significance of Chinese context in the prerequisite of management research is a proper way in breaking through the dual-dilemma.