目标管理是近年来在企业较为普遍实行的一种管理制度。实行以来,已初见成效,但也存在一些问题。存在的问题主要是:对目标管理的基本理论及其基本思想缺乏足够的认识;目标要不要分解,怎样分解,分解到什么程度,既有认识上的问题,也有方法上的问题;对目标实施过程的管理,也还不很得要领,不够规范,等等。笔者根据自己多年的学习和实践,谈几点体会。 Target management is a management system that has been more commonly implemented in enterprises in recent years. Since its implementation, it has achieved initial results, but there are also some problems. The main problems are: lack of adequate understanding of the basic theory and basic ideas of goal management; whether or not the goal should be decomposed, how it should be decomposed, and how much it should be resolved, both in terms of understanding and methodological issues; The management of the process is also not very essential, not standardized, and so on. Based on my years of study and practice, the author discussed a few experiences.