先进的科学技术和先进的管理方法是推动现代经济高速发展的两个车轮,二者缺一不可。而计划是管理工作的首要环节。现代管理科学,无论把管理工作的全过程分为计划、组织和控制三大环节,或是把管理工作的全过程分为确定目标、拟订计划、组织力量、指挥、调节、跟踪变化、控制、实现目标等八个环节,计划工作都是各项管理工作中处于领先地位的重要环节。计划的正确性在很大程度上决定着整个管理工作的水平、效率与效益。在社会主 Both advanced science and technology and advanced management methods are the two wheels that propel the rapid development of the modern economy, both of which are indispensable. The plan is the first step in management. In modern management science, the whole process of management can be divided into three stages of planning, organization and control, or the whole process of management can be divided into definite objectives, planning, organizing, commanding, regulating, tracking changes, controlling, Achieve the goal of eight links, the planning work is the management of a leading position in an important part. The correctness of the plan to a large extent determines the level of the entire management, efficiency and effectiveness. In socialism