根据现代企业管理理论,管理活动包括计划、组织、领导和控制四大职能;计划作为四大职能之首,是由管理者根据企业战略等因素确定本企业在未来一段时间内所要实现的目标以及实现这些目标的途径。在集团形式的企业组织,子公司对整体战略和年度计划认识不足,不注重计划的细化。从而造成这一层次计划职能的弱化,而这一层次恰恰是战略计划和年度计划细化、实施的最主要层次,从而造成计划 According to the modern theory of enterprise management, management activities include planning, organizing, leading and controlling four functions; planning as the first of four functions is determined by managers based on business strategy and other factors in the enterprise in the coming period to achieve the goals and Ways to achieve these goals. In the group-style business organizations, subsidiaries do not fully understand the overall strategy and annual plan, and do not pay attention to the detailed plan. Resulting in the weakening of this level of planning function, and this level is precisely the strategic plan and the annual plan of refinement, the implementation of the most important level, resulting in plans