企业目标体系及其对跨世纪企业管理的影响

The System of Enterprises'Goals and Its Implications for Transcentury Business Management

在分析企业发展历程和规律的基础上，揭示了现代企业系统的目标体系：战略层次的终极目标是使企业长期保持兴盛状态；策略层次的管理目标经历了从利润最大化到“满意的利润”，再到谋求股东和职工双方利益的最大化；战术层次的运作目标是不断提高经济效益。建立科学的企业目标体系是制约因素管理最重要的理论基础之一。制约因素管理强调围绕系统目标的实现，抓住制约环节进行全局调控，不断实现整体持续优化。它为跨世纪的企业管理展现了全新的视野，提供了与众不同的管理思维和行之有效的操作方法。

Based on an analysis of the process and law of enterprises evolution, this paper uncovers the system of modern enterprises' goals. The ultimate goal in the strategic level is to keep an enterprise in a thriving state for the long run. The managerial goal in the executive level has undergone such a course: from profit maximization to satisfying profit, then to maximizing the profit of both the stockholders and the employees. The operational goal in the tactical level is to improve the economic benefits continuously. A logical system of enterprises' goals is one of the most important theoretical base for Management By Constraints (MBC). MBC strives for an integrated predominance by focusing on the constraints so as to realize a global ongoing improvement and the system goals. It exposes a brand new perspective for transcentury business management, brings out distinct managerial thinking and effective operational methods.