現代企業經營多不以單一目標為已足，多數企業均追求多元化目標，以求企業之永續經營。然而多元化目標相互間之優先順序，必將影響企業經營之策略，未文旨在了解多元目標之內容及中、美、日企業目標之優先順序。 本研究發現台灣地區企業目標之優先順序依次為：市場佔有率、生產力、投資報酬率、產銷合理化、新產品比例、人才培訓、工作環境、產品組合、公司形象、資本結構、社會責任及提高股票價格等。日本企業最先優先之三個目標為市場佔有率、投資報酬率及新產品比例。美國企業則為投資報酬率、提高股價格及市場佔有率。台灣與日本企業目標優先順序之等級相關係數高達0.87，而與美國企業則僅0.23，顯示台灣與日本企業目標優先順序非常類似。相對而言，台灣及日本企業之經營目標較注重長期目標，而美國企業則偏於短期目標。

Most modern businesses are seeking for multi- objectives. The priority of the objectives will certainly affect the strategies chosen by the business. The purpose of this paper is to survey the priority of business objectives and compare the result among American, Japanese and Taiwanese firms. We found that the business objectives in Taiwn in descending order are: market share, productivity, return on investent, matching production and marketing, new products, personnel development, working conditions, product portfolio, corporate image, capital structure, social responsibilities and share prices. By Spearman rank correlation coefficients, this order is similar to that of the Japanese firms but is significantly differernt from that of the American firms. Relatively speaking, Taiwanese and Japanese firms emphasize more on the long-term objectives while American firms are more concerned with relatively short-term objective such as share pricess.