本文对滚动式计划法的基本思想作了探讨和分析,认为这一现代化管理方法的理论根据是:事物总是在不断地发展变化的,人们对事物的认识程度也是在不断地提高的。系统的观点和信息的观点是滚动式计划法的基本观点,控制理论则是滚动式计划法的方法论基础。树立这一基本思想,对于提高对滚动式计划法有效性的认识,改善企业的计划工作是很有必要的。 This article discusses and analyzes the basic idea of ​​the rolling plan approach, and believes that the theoretical basis of this modern management approach is that things are constantly evolving and changing, and people’s awareness of things is constantly increasing. The viewpoints of the system’s viewpoints and information are the basic viewpoints of the rolling planning method, and the control theory is the methodological foundation of the rolling planning method. Establishing this basic idea is necessary to improve the understanding of the effectiveness of the rolling plan approach and improve the planning work of the company.