企业目标管理的基本问题研究

目标管理是现代企业管理的一种创新。文中通过梳理、评析目标管理思想的内涵和四种常见观点,进而提出了第五种能全面涵盖前四种的综合观点——系统观,并对系统观中的关键要素进行论述。目标管理思想的三个关键维度反映出其创新性和科学性,但由于目标管理存在对象选择性,其成效大小依赖于企业内部的资源要素,因此在实施前应做好评估和管理创新工作。在企业目标管理中,目标设置、目标的实施与控制、目标考核、利益机制构建、反馈等是其主要环节,应特别加以重视。

Management by objectives （MBO） is the innovation of modern enterprise management. The paper analyses the notion of MBO as well as its four types of views, proposes the fifth view, i. e., systematic view, and discusses the crucial factors of systematic view. Although MBO＇s three critical dimensions reflect its innovative and scientific characteristics, as it remains selective to its context, whether it is effective or not depends largely on resource elements in a firm, and therefore, assessment and in- novation management in practice must be done before implementation starts. A special attention should be paid to goal setting, implementation, control and assessment, and benefit mechanism as well as feedback in the implementation process.