论企业管理目标和目标管理的相互关系及其运作构想

现代企业客观上存在着管理——目标——管理链条，目标是这一无形链条的中间环节，也是重要环节。它与前对接，便是管理目标，与后对接，就是目标管理。企业管理目标和目标管理既有联系又有区别。两者的相互关系集中表现在：管理目标具有全局的、长远的意义，是目标管理的前提；而目标管理具有整体效能，是实现管理目标的有效形式或方法。在时序上，先确定管理目标，后实行目标管理，是两者运作的基本思路。

On the Relationship Between Corporate Management Goal and Goal Management and Related Operation

Management-goal-management chai n exists in modem enterprises. Goal is the intermediate important link of the intangible chain. Before it is management goal and after it is goal management. Linked with each other, corporate management goal is different from the corporate goal management. Management goal as the premise of goal management is of overwhelming and long-term importance. Goal management embodying the integral functions, is the effective means to realize the management goal. It is important to confirm the management goal first and then adopt the goal management .