從來不否定規章及程序於管理的重要性，尤其是大型的機構或組織，如不統一做法，制度費用是會大增的。可是只顧程序，不知變通，反而妨害組織的存在目的。香港最近發生的明愛醫院事件，真是淚中有笑。
跟某些議員一般見識地歸咎於程序上的漏洞或當值人員的冷酷無情，繼而增加“醫院範圍外的緊急處理程序”，只會令原已非常官僚的體系更加官僚，遇到突發事故時，失去應變能力。
要根治問題，必須以原則（Principles）淩駕於程序（Procedures），甚至取締過多的程序，逼使中低層員工憑著幾條大原則及一般常識自行判斷並處理事情。如害怕因此而失控，是管理人的心胸太窄，請及早轉行，以免累己累人。
長遠之法無非是建立優良的機構文化（Culture）及明確的價值觀（Values），將之植入每成員心中，讓員工感受到自己的工作意義，自然而然地緊守崗位。
曾跟一家偉大的機構有過短暫的合作，他們的員工令人印象深刻，使我衷心感受到機構文化及價值觀的必要性，同時知道“人多”也可以不“官僚”。以下是該公司的信條（Credo）：
We believe our first responsibility is to the doctors, nurses, and patients,
to mothers and fathers and all others who use our products and services.
In meeting their needs everything we do must be of high quality.
We must constantly strive to reduce our costs
in order to maintain reasonable prices.
Customers' orders must be serviced promptly and accurately.
Our suppliers and distributors must have an opportunity
to make a fair profit.
We are responsible to our employees,
the men and women who work with us throughout the world.
Everyone must be considered as an individual.
We must respect their dignity and recognize their merit.
They must have a sense of security in their jobs.
Compensation must be fair and adequate,
and working conditions clean, orderly and safe.
We must be mindful of ways to help our employees fulfill
their family responsibilities.
Employees must feel free to make suggestions and complaints.
There must be equal opportunity for employment, development
and advancement for those qualified.
We must provide competent management,
and their actions must be just and ethical.
We are responsible to the communities in which we live and work
and to the world community as well.
We must be good citizens - support good works and charities
and bear our fair share of taxes.
We must encourage civic improvements and better health and education.
We must maintain in good order
the property we are privileged to use,
protecting the environment and natural resources.
Our final responsibility is to our stockholders.
Business must make a sound profit.
We must experiment with new ideas.
Research must be carried on, innovative programs developed
and mistakes paid for.
New equipment must be purchased, new facilities provided
and new products launched.
Reserves must be created to provide for adverse times.
When we operate according to these principles,
the stockholders should realize a fair return.
絕不是一堆大道理。是那麽的淺白而清晰，是那麽的Specific。
畢菲特也在增持這家公司的股票呢！雖然他未必同意把股東排於第六位。
（後記19/2/09：剛從報章看到，畢菲特已大量減持JNJ的股票，報章說他言行不一，一邊唱好美股，一邊出貨，這是誤會。JNJ是防守性極強的股票，是看淡後市時才收集的。沽出只表示有更好的選擇。）
