目标管理是依据目标对企业的生产经营活动进行控制和管理的方法,是一种卓有效的综合管理技术,也是职工参与管理的一种形式。本文通过介绍目标管理的概念、形成背景、实质,通过分析目标管理与经营计划的区别,辩证地分析目标管理的优缺点,以及探讨如何进行目标管理的问题。 Goal management is based on the objective of the enterprise’s production and operation activities to control and management methods, is an effective integrated management techniques, but also a form of employee participation and management. By introducing the concept of goal management, this article forms the background and essence. By analyzing the difference between goal management and business plan, this paper analyzes the advantages and disadvantages of goal management dialectically and discusses how to manage the goal.