(单选题)
不属于目标管理实施的阶段的是（ ）。
A.目标的设置
B.实施目标过程的管理
C.总结和评估
D.确定适当时间
参考答案：D
参考解析：
本题考查目标管理实施的三个实施阶段。具体有三个：（1）目标的设置；（2）实施目标过程的管理；（3）总结和评估。D选项确定适当时间为计划工作的步骤之一，不属于目标管理实施的阶段，所以本题选D。
知识点：管理理论及其发展 公共基础知识 管理 金融业务 模考估分
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