This paper introduces the concepts and connotations of WBS,analyzes on the problems existing in Chinese urban management at present,and probes into the application of WBS in the urban management.

• 简要介绍了工作分解结构(WBS)的概念及其内涵,分析了目前我国城市经营中存在的问题,并进一步探讨了WBS在城市经营中的应用。