一、概述(一)目标管理目标是计划的终点,是组织工作、人员配备、领导及控制等活动所要达到的结果。目标管理(Management by object,简称MBO,下同)是根据目标进行的管理。做为一门管理理论的MBO,历经了对泰罗科学管理理论的行为科学中X、Y 理论的探讨和扬弃,在兼收并蓄提高效率技巧、激发个体本能等思想的基础上,形成不同的风格流派,但其基本思想在于兼顾企业和个人利益,以企业经营成果为主,参照外界竞争形势确定企业近期及 I. Overview (I) The goal of goal management is the end of the plan. It is the result of the organization’s work, staffing, leadership and control. Management by object (abbreviated as MBO, below) is the management based on goals. As a management theory, MBO has studied and abandoned the theory of X and Y in the behavioral science of Taylor’s scientific management theory, and formed different styles of genres on the basis of eclectic thoughts such as increasing efficiency and inspiring individual instincts. , but its basic idea is to take into account both the interests of enterprises and individuals, to focus on the results of business operations, and to determine the company’s recent and