日本「經營之神」稻盛和夫獨創經營十二條、會計七原則、六項修行、部門別採算制度與阿米巴經營模式的「稻盛經營哲學」，成功地經營日本產業龍頭京瓷株式會社(Kyocera)超過半世紀。本研究認為稻盛經營哲學內涵與近代管理學論「學習型組織」與「資源基礎理論」的論理是一致的。2010年稻盛和夫以其經營哲學模式成功拯救了宣告破產的亞洲最大、世界第三大的航空公司-日本航空公司，在16個月期間轉虧為盈，2年8個月期間股票重新上市，驗證了稻盛經營哲學的成功模式。本研究歸納出企業遭受外部和內部衝擊時，可能面臨許多機會與威脅，必須進行組織變革加以因應；在稻盛經營哲學與模式的基礎下企業領導者以堅定的「領導統御」，提出企業理念的「企業文化(價值觀)」，凝聚「企業員工的共識」以達到全員參與，徹底改變組織文化及人員素質、思維及行為模式的企業組織變革，可以帶領企業突破困境，提升組織績效，確保企業生存與競爭力。;This study investigates how the spirits and concepts of Inamori Management philosophy were utilized practically and successfully to help Japan Airlines turn around from its bankruptcy. Kazuo Inamori, a management guru in Japan, successfully ran the leading company in Japanese industry- Kyocera Corporation with his peculiar Inamori Management system for more than half a century. He was invited to be the new CEO of Japan Airlines, the Asian largest and the third airways worldwide, when the company entered bankruptcy proceedings in 2010. Based on this Inamori management system, he led this air carrier to recover successfully and earn a surprised profit from a big loss within 16-month, eventually allowing the company to re-list on the Tokyo Stock Exchange in less than three years. The most important implication from this case is that a leader who copies Inamori management pattern may lead the company to create a particular cultivation and enhance the efficiency of the organization to create competitive advantage and weather any difficulty. This case study provides firm managers with valuable experiences to run a business successfully.