Abstract: On the basis of the principles of the Marxist philosophy and the research achievements in decision making theories home and abroad, this article holds the viewof decision making as follows: the nature of decision making activities is that the subject reforms the object in concept; the nature of decision making problems is that the being and exercising of the object cannot meet the demands of the subject; the nature of decision making goals is the existence that they are created to reform the object in concept and are able to meet the subject's demands. The nature of the decision making plan is the way that meets the subject's demands and is possible to turn the concept into reality.