Based on the coding techniques of grounded theory, taking Tao Te Jing as the research text, this research developed the conceptual structure of “Tao-oriented mental model”and analyzed the logical relationship between the dimensions. We find that the four dimensions of the leaders Tao-oriented mental model include philosophical thinking, Tao-oriented behavior, the supreme good faith and the syncretic target. Through the comparison and analysis with the existing mental model theory, this study finds that the Tao-oriented mental model has some innovations in the aspects of research view, focus on key points and pursuit of goals, and it provides a direction for the cultivation of leaders mind in enterprise management practice.