本文介绍了工作分解结构(WBS)的理论与创建和使用一个有效的 WBS 对项目管理的"重要意义,描述了 WBS 的构建过程,文章最后分析了 WBS 构建过程中应注意的问题。全文讨论过程以一个使用了 WBS 的海外工程建设项目为背景。 This article introduces the importance of WBS theory and creating and using an effective WBS for project management, describes the process of building WBS, and finally analyzes the issues that should be paid attention to during the construction of WBS. The process is based on an overseas engineering project that uses WBS.