中華二十四節氣，是指一年之中氣候寒暑之變化，每個節氣名稱都分別代表或反映出它之不同之意義，古代農民把它當作農務稼穡之標準時鐘，此乃中華古代曆法獨有之創作。中華二十四節氣之運行可包含陽曆，尤其在中華以前使用之農曆，與節氣變化有無法配合之缺點，必須靠著二十四節氣來補救，以顯示一年中氣候寒暑變化之週期，方能使得農作與季節變化不致於脫節，所以說二十四節氣對於農業社會之農民而言，實與春耕、夏耘、秋收、冬藏等大事息息相關。中華二十四節氣讓我們暸解大自然之運行及威力，是人類無法改變的。因之管理活動僅能依節氣，採順勢管理方式。所以中華二十四節氣除了影響農業管理活動上之應用之外，舉凡士、工、商、生活、相關等管理活動事宜，均普遍受到節氣之深遠影響。臺灣地處亞熱帶及熱帶之間，雖與大陸中原氣候有異，惟二十四節氣運行時序、原則仍大大影響臺灣士、工、商、生活、管理等活動。故本論文乃以中華二十四節氣為基準，將節氣影響於管理活動的啟示，以臺灣為例，來探討中華二十四節氣對臺灣之農業、企業、民俗節慶產業等管理活動之影響，闡述二十四節氣有關學理與對管理活動影響之關係。彰顯中華二十四節氣對於各種管理活動影響扮演著不可或缺之準則。

The Chinese 24 Jieqi (or solar terms) was used to indicate the alternation of seasons and climate changes in ancient China as the name of each solar term represents or reflects different meanings respectively. Solar terms were essentially seasonal markers to help ancient farmers decide when to plant or harvest crop, a distinctive creation in traditional Chinese calendar. The practice of Chinese 24 Jieqi includes solar calendar, especially the traditional Chinese lunar calendar, as it reveals the flaw arising from the failure of the solar calendar to operate in coordination with the changes of Jieqi. It thus requires relying on the remedy from 24 Jieqi to indicate the cycle of alternation of seasons and climate changes in one year that will not disconnect crops and seasonal changes. For people in the traditional agricultural society, Jieqi was closely linked to spring plowing, summer weeding, autumn harvesting, and winter storing. The Chinese 24 Jieqi lead us to understand the running and power of the nature that people can find no way to change it. As management can merely depend on Jieqi, it thus practices momentum management. Beyond its applications to agricultural management, Chinese Jieqi can be widely applied to management-related issues in academic, agricultural, industrial, and business fields and our daily life with profound influences. Taiwan is located the subtropical, although there are differences with the mainland climate, but timing is running 24 solar terms, in principle, is still greatly affected Taiwan in agricultural, business fields and daily life. This essay takes Chinese Jieqi as the criterion to be applied to the management concepts and conducts a case study on its practice in Taiwan. This study also delves into the realm of applications of Chinese Jieqi on the management of agriculture, business and Folk Festival Industry in Taiwan, and further elaborates the relationship between theory of Jieqi and application of management, thus highlighting the indispensable norms the Chinese Jieqi plays on each dimension of management.