Implementing goal management is not only beneficial for employees to work efficiently, but also for setting goals and evaluation criteria for performance appraisal, making the appraisal more scientific and standardized, and ensuring the openness, fairness, and impartiality of the appraisal. Formulating goals may seem like a simple task, but if elevated to a technical level, managers must learn and master the SMART principle. The so-called SMART principle refers to: