摘要
本文就目标管理顺利实施及完成目标任务的主要保证因素──—以人为本，完善的规章制度进行分析探讨。既强调人的因素的重要性，又强调必须有完善的规章制度。
Analyzed and discussed in this paper are the key factors to ensure successfui objectivemanagement and its targeted tasks fulfilled. Perfect rules and reguiations as well as the importance ofhuman factors are stressed.
