方针目标管理是企业领导通过制定、落实经营管理的方针和奋斗目标,来调动企业全体职工的积极性,推进企业生产经营,实现企业经营目的的一种科学管理方法。这种管理是以如下一些思想为基础的,即:企业生产、经营的目的和任务必须表现为目标;企业领导通过制定总目标对下级进行领导;企业中层领导和每个职工都应该有与总目标一致的分目 Policy and objective management is a scientific management method used by business leaders to mobilize the enthusiasm of all employees in the company through the formulation and implementation of business management guidelines and goals, and to promote the production and operation of enterprises and achieve business objectives. This kind of management is based on the following ideas: The purpose and tasks of the company’s production and operations must be expressed as objectives; the corporate leadership should lead the subordinates through the formulation of general objectives; the middle-level leadership of the company and each employee should have A consistent goal