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1984年吉林省对工业企业实行了以实现和上交税利为内容的目标管理,多数企业采用企业内部目标管理制度,以保证上级下达的目标任务的完成.但是,目标管理工作除了有其优越性外,还有目标难订的问题.目标订高了、订低了都不利于人们的主观能动性.如何解决这个问题呢?那就是要找到一个可以根据不断变化的情况及时修订原目标的方法,这种方法就是本文所要提到的滚动计划. 滚动计划是根据上期计划的完成情况,不断地预测近期状况和调节下期计划的一种方法.滚动计划的基本特点是按计划期(年、
In 1984, Jilin Province implemented targeted management of industrial enterprises with the realization and transfer of tax profits. Most enterprises adopted the internal target management system to ensure the completion of the goals and tasks assigned by superiors. However, the objective management work has its advantages. Apart from sex, there are also problems that are difficult to set goals in. Goals are set high and low, which is not conducive to people’s subjective initiative. How to solve this problem? That is to find a method that can timely revise the original target according to changing conditions. This method is the rolling plan mentioned in this paper. The rolling plan is a method of continuously forecasting the current situation and adjusting the next plan according to the completion of the previous plan. The basic features of the rolling plan are the planned period (year,