近年来,我国已编制数以千计的经营方案。但是,有多少能发挥其预期的作用呢?据江西省对全省国营林场经营方案执行效果进行的一次调查,完全执行的只占8％,完全不执行的占11％,基本不执行的占12％,部分执行的占69％。其原因除了大部分国营林场的素质较差外,经营方案不够科学也是重要原因。经营方案编制办法面临着重大改革。系统的思想和系统工程的方法无疑应成为这场改革的指导思想和工具。 1 林业企业的系统观念和特点要制定正确的经营方案,必须对林业企 In recent years, China has compiled thousands of business plans. However, how much can it play its expected role? According to a survey carried out by Jiangxi Province on the implementation of the state-owned forest farm management plan, only 8% of the projects are completely implemented, 11% are not implemented at all, 12%, partially implemented 69%. The reason for this is that, besides the poor quality of most state-owned forest farms, the lack of scientific management is also an important reason. The formulation of management plan is undergoing major reforms. Systemic thinking and systematic engineering methods should undoubtedly become the guiding ideology and tool for this reform. 1 forestry business system concepts and characteristics To develop a correct business plan, we must forest enterprises