This paper examines the qualitative decision-making from the perspective of I(義) and Li(利). Derived form the ideas of the Neo-Confucian System Theory, the Structure of Qualitative Decision-Making, and the WSR approach, the mixed analysis through Wu-Hsing(五行) and Eight-Trigrams(八卦) was developed, and the distinction between I and Li was clarified. Based on the data form the 1996 Sampling Census Data of Transport Equipments and Precision Instruments Manufacturing, the paper empirically demonstrates that Jong-I-Ching-Li(重義輕利) in such manufacturing industry should be discarded, which means that private interests can not be the only and major consideration. The implication is that the good interactions between public benefits and private interests should be the premise of achieving better quality of decision-making and high level of pant performance, which is so-called I-Li-Shuang-Hsing(義利雙行). The paper also demonstrates the tendency of I and Li between employees and employers which may be of interest and reference for business practitioners.