深化企业改革与目标管理

THE DEEPENING OF THE REFORM OF ENTERPRISES AND THEIR GOAL MANAGEMENT

文章论述了转变企业的经营机制是深化企业改革的关键。实行承包经营责任制是转变企业经营机制的较好形式。企业实行承包经营责任制还必须相应地改革其管理制度与菅理方法,包括实行经理负责制、经理任期目标责任制,任期终结审计制;必须改革劳动用工与分配制度。对于实行了承包经营责任制的企业,有必要实行目标菅理。但是有些营理人员误以为经理目标责任制就是目标菅理。本文着重从目标菅理的原理阐述了经理任期目标责任制与目标菅理的区别与联系,强调指出了目标菅理能为企业实现其承包的目标提供某些具体的保证措施。

It is the key to deepening the enterprise reform to transform its function of management. However, the good way to transform the function of management is the contracted responsibility system. If the contracted responsibility system is put into force, the enterprise will have to reform its system and method of management correspondingly, including the manager responsibility system, the manager goal responsibility system in his service term and the auditing system at the end of hisse rvice term. At the same time, the enterprise will also have to reform the labor and allocation system and adopt the modernized management methods gradually. It is imperative that the enterprise having practised the con tracted responsibility system should put the goal management into effect. But some managers misunderstand that the manager goal responsibility system in his service term is just the goal management. The difference and ties between the two is expounded mainly from the theory of the goal management in the article. It is emphatically pointed out that the method of the goal management can provide some concrete measures for the enterprise to achieve its contracted goal.