现代企业管理大多采取“资产授权经营,投资考核回报”的方式,由股东履行出资义务,以年度为单位对被投资企业下达经营计划,年终对被投资企业进行考核以检查经营成果。经营计划对企业全年经营起引导和指向的作用。因此,经营计划是企业全年经营活动的纲领性文件。经营计划指标的考核,是企业经营成果的集中概括体现,因此对企业的业绩衡量有重要意义。 Most modern enterprise management adopts the mode of “assets authorized operation, investment examination return ”, and the shareholders fulfill their investment obligation, and release the business plan to the invested enterprises on an annual basis. The end of the year evaluates the invested enterprises to check the operating results. The business plan guides and points the business throughout the year. Therefore, the business plan is a programmatic document of annual business activities of the enterprise. Evaluation of business plan indicators, is a concentrated summary of business results, so the performance measurement of enterprises of great significance.