本文分析了我国目前众多高校在工商管理类应用型本科人才培养目标的弊端,分别针对人才培养目标中定位过高、共性趋同的两个主要问题从管理活动、社会需求、大学定位等角度进行了系统分析,并依据新时期我国工商管理类应用型本科人才的培养要求和目标框架,提出了关于制定人才培养目标的应该遵循的原则和应该引起注意的几个方面。 This paper analyzes the drawbacks of many universities in our country in the application of business administration undergraduate talents training objectives. In view of the two major problems of over-positioning and common-convergence in personnel training objectives, from the aspects of management activities, social needs and university orientation, Systematic analysis and according to the training requirements and target framework of the applied undergraduate talents in business administration in the new era, put forward some principles that should be followed in drawing up the goal of personnel training and several aspects that should be brought to attention.