图书发行企业实行目标管理起步较早,经验比较丰富,成效比较显著。近年不少单位推行“双效目标责任制”,是目标管理的深化与创新。但发展不平衡,一些单位财务管理相对滞后,财务运作没有明确的目标。表现在: 1、理财观念不清。长期的计划经济体制,使 Book distribution companies to start the implementation of the target management earlier, rich experience, the effect is more significant. In recent years, many units to implement the “dual-purpose target responsibility system” is the goal of management to deepen and innovation. However, due to the imbalanced development, the financial management of some units lags behind and there are no clear goals for financial operations. In: 1, the concept of financial management is not clear. Long-term planned economic system, so