自目标管理论引入中国后，对它的研究就没有停止过，但大都局限在目标实施的
具体细节上，仅有部分学者从企业文化、激励机制的角度上探寻对目标理论实施
的影响，然而目标管理理论是嵌入在企业的大环境中实施，必然受其影响，因此
本文从组织情境的角度上研究对目标管理理论的实施。
本文首先归纳了目标管理理论应用企业时所经历的过程，目标理论的认知、
目标设立、目标认同和目标的落地实施四个部分。通过对组织情境概念的界定及
要素的整理，确定本文组织情境三个要素：组织结构、企业文化和组织激励，并
通过对企业经理、部门经理及优秀员工进行访谈，最终确认本文所研究的组织情
境要素。在此基础上通过理论分析提出假设，并提出本文研究的概念模型。
其次，通过实证研究的方式进一步探究和验证了组织情境各个要素对目标管
理理论实施的影响，重新修正了本文的概念模型。通过研究得出以下结论：（1）
组织的规范化对目标管理实施有显著的正向影响。（2）具有灵活特质的企业文化
对目标管理理论在企业中实施成显著的正向影响。（3）激励机制对目标管理实施
中的目标理论认知、目标认同和目标实施成正向影响。领导支持对目标管理理论
实施过程中的目标理论认知、目标设立和目标实施成正向影响。
本文的研究不仅为目标管理的研究提出了一个新的角度，并从组织情境的角
度上为目标管理理论实施出谋划策，同时为其他理论向企业实践迁移时提供一些
理论支持。
关键词 目标管理理论 组织情境要素 知识迁移 组织情境影响因素模型青 岛 理 工 大 学 管 理 学 硕 士 学 位 论 文
II
Abstract
Drucker's theory of Management by objectives (MBO) is a successful management
theory. By setting a goal, it inspires people's motivation, guides people’s behavior and
meet people’s needs. It not only improves the overall efficiency of enterprises, but also
stimulates initiative and creativity of staff'.
But because many enterprises do not have enough understanding about necessary
conditions for the MBO implementation, they blindly carry out MBO, turning
employees into machines. This has brought many problems in the enterprise
management. Since the MBO theory was introduced into China, its relevant research
has never stopped; but most scholars only focus on specific implementation details, and
only a few scholars explore the influence of target implementation theory from the
perspective of corporate culture and incentive mechanism. The MBO theory is
implemented in the big environment of enterprise, so it must be affected by the
enterprise environment. This paper will explore the MBO theory from the perspective of
organizational situation.
First of all, this paper summarizes the process of implementing MBO theory,
including cognitive theory, target setting, target recognition and target implementation.
The author defines organizational situation and indentifies three factor: organizational
structure, corporate culture and organizational incentives, and through the interview
with business managers, department managers and excellent staff, the author confirms
the factor of organizational situation that are researched in this paper. Based on this, the
author makes theoretical analysis, and then proposes the hypothesis and puts forward
the conceptual model.
Secondly, through empirical research methods, the author further explores and
verifies the influence of various factor in organizational situation on MBO theory and
revises the conceptual model of this paper. The conclusions are as follows: (1)
Organization standardization has a positive influence on the implementation of MBO.
(2) A flexible corporate culture has a significant positive influence on MBO theory. (3)
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