美国企业计划管理讲求四个要素。即设立目标、拟定计划、测算进度、修正方案。第一要素:设立目标。目标:在一定时期内要达到的目的、实现的效果、得到的结果。是企业为之奋斗的方向和所要实现的指标。设立目标,要经客观分析,实事求是,忌浮夸。企业上层管理单位制定的目标,是概括性指标。是经过努力,客观上可以实现的目标。基层实施单位,则是为实现企业的概括目标而 U.S. corporate planning management emphasizes four elements. That is, set goals, draw up plans, measure progress, and correct plans. The first element: setting goals. Objective: The purpose to be achieved, the effect achieved, and the result obtained within a certain period of time. It is the direction that the company strives for and the indicators to be achieved. Setting goals requires objective analysis, seeking truth from facts, and avoiding exaggeration. The goals set by the upper management units of enterprises are general indicators. It is an objective that can be achieved through hard work. The grass-roots implementation units are to achieve the general goals of the enterprises.