Abstract: Aiming at the challenge of the integration of the "material entity-information entity" dual structure in the era of digital intelligence, this paper aims to construct a universal management analysis paradigm. This paper systematically introduces the theory of "Physical Management and Logical Management" from the field of archival science. Based on the axiom that "matter and consciousness are the basic forms of existence in the world," it constructs a theoretical system covering "humanized nature" (physical management) and "materialized consciousness" (logical management). Furthermore, the study clarifies the adaptation boundaries of this paradigm, pointing out that its effectiveness depends on the digital maturity of the organization and the weight distribution of matter-consciousness in management scenarios. The theory possesses universal significance in four dimensions: The historical dimension reveals the evolutionary law of the management era shifting from matter-dominated to consciousness-dominated tool forms; the structural dimension clarifies that the essence of digital transformation is the shift of core management contradictions and the consequent reconstruction of organizational boundaries; the mechanism dimension analyzes the operational mechanism by which logical management breaks through physical space-time constraints through "three levels of virtualization"; and the goal (practical) dimension confirms that the ultimate form of smart management is the dialectical integration of "logic governing physics". This theory provides a logically complete principle system and holds important strategic value for understanding the essence of digitalization and guiding smart management practices.