CAJ | 학술논문

目标管理是现代企业管理的一种创新。文中通过梳理、评析目标管理思想的内涵和四种常见观点，进而提出了第五种能全面涵盖前四种的综合观点——系统观，并对系统观中的关键要素进行论述。目标管理思想的三个关键维度反映出其创新性和科学性，但由于目标管理存在对象选择性，其成效大小依赖于企业内部的资源要素，因此在实施前应做好评估和管理创新工作。在企业目标管理中，目标设置、目标的实施与控制、目标考核、利益机制构建、反馈等是其主要环节，应特别加以重视。
목표관리시현대기업관리적일충창신。문중통과소리、평석목표관리사상적내함화사충상견관점，진이제출료제오충능전면함개전사충적종합관점——계통관，병대계통관중적관건요소진행논술。목표관리사상적삼개관건유도반영출기창신성화과학성，단유우목표관리존재대상선택성，기성효대소의뢰우기업내부적자원요소，인차재실시전응주호평고화관리창신공작。재기업목표관리중，목표설치、목표적실시여공제、목표고핵、이익궤제구건、반궤등시기주요배절，응특별가이중시。
Management by objectives （MBO） is the innovation of modern enterprise management. The paper analyses the notion of MBO as well as its four types of views, proposes the fifth view, i. e., systematic view, and discusses the crucial factors of systematic view. Although MBO＇s three critical dimensions reflect its innovative and scientific characteristics, as it remains selective to its context, whether it is effective or not depends largely on resource elements in a firm, and therefore, assessment and in- novation management in practice must be done before implementation starts. A special attention should be paid to goal setting, implementation, control and assessment, and benefit mechanism as well as feedback in the implementation process.