对“超额完成计划”的评析刘振忠在计划经济体制向市场经济体制转变的过程中，怎样对待＂超额完成计划＂的提法，这是一个十分重要的理论问题和实践问题。很多企业，为了在年终实现＂超额完成计划＂的目标，甚至不惜在制订生产计划时，大大地＂留有余地＂，将计划指标故意... Comment on the “overfulfillment plan” Liu Zhenzhong’s approach to the “overfulfillment plan” in the process of shifting from a planned economic system to a market economy system is a very important theoretical and practical issue. Many companies, in order to realize the goal of “over-committing plans” at the end of the year, will not even hesitate to make a plan for production;