加强企业内部管理是搞活国有企业的重要举措之一,已成共知。因而“管理”成为时髦的词语,有关文章论著也车载斗量,但企业管理仍有很多问题,真正运筹自如,管理成效突出的并不多见。“管理”从字眼上看不仅是“管”,还有“理”,是二者的统一。从词意上理解,管理是为了达到某一共同目标,对共同活动进行计划、组织、指挥、监督和控制的过程,其实质是 Strengthening internal management of enterprises is one of the important measures to invigorate state-owned enterprises and has become common knowledge. Therefore, “management” has become a fashionable word. The related articles have also been weighed. However, there are still many problems in enterprise management, and the true management and management results are rare. “Management” is not only “management” but also “rationalism” from the viewpoint of words, which is the unity of the two. From the meaning of words, management is the process of planning, organizing, directing, supervising and controlling common activities in order to achieve a common goal. Its essence is