目标管理理论的核心就在于目标的存在。有了目标才有了努力的方向，有了目标

The core of goal management theory lies in the existence of goals. Only with the goal can we have the direction of efforts, and with the goal can we have the driving force for development. Goal management emphasizes the subdivision of goals, which is convenient when designing the evaluation system of the balanced scorecard. It subdivides strategic goals into different dimensions or even into relevant departments and groups, breaks down macro goals, and stimulates employees to The enthusiasm of the work gathers everyone's efforts to resolve the problems of overall development. In addition, the balanced scorecard also fulfilled the basic requirements for all participation in target management. Different teams work together to strengthen information communication and improve work efficiency. The target management theory also has two significant characteristics, which make the organization act systematic, organized, and guide and spur company employees.

The core of goal management theory lies in the existence of goal. With the goal to have the direction of efforts, with the goal to have the momentum for development. Goal management emphasizes the segmentation of objectives, in the balanced scorecard design evaluation system will use this point, its strategic objectives subdivided into different dimensions and even subdivided into relevant departments and groups, the macro-goal decomposition, stimulate the enthusiasm of employees to work, gather people's efforts to resolve the overall development of the problem. In addition, the balanced scorecard will be the goal management of all the basic requirements of participation is also completed very well, different teams work together to strengthen information communication, improve efficiency. The goal management theory also has two remarkable characteristics: making the organization action system, organized and guiding and spurring the company's employees.

The core of the theory of management by objectives lies in the existence of objectives. Only with goals can we have the direction of our efforts, and only with goals can we have the power of development. Management by objectives emphasizes the subdivision of objectives, which is convenient to use when designing the evaluation system with the balanced scorecard. It subdivides the strategic objectives into different dimensions and even relevant departments and groups, decomposes the macro objectives, stimulates employees' enthusiasm for work, and gathers people's efforts to solve the problems of overall development. In addition, the Balanced Scorecard completes the basic requirements of all participants in the management by objectives. Different teams work together to strengthen information communication and improve work efficiency. At the same time, the theory of management by objectives has two significant characteristics: making the organizational action systematic and orderly, and guiding and stimulating the employees.<br>