Windows Powershell is a task-based command-line shell designed for system administrators. A shell is a user interface for access to an operating system and Microsoft’s Powershell, unlike most shells which accept and run text, is built on top of the .NET Framework. This change allows for a new set of tools and methods to be used for the configuration and management of Windows.
Powershell provides full access to COM and WMI, which lets administrators perform admin tasks on both local and remote Windows systems. It also has WS-Management and CIM for management of remote Linux systems.