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企业综合发展规划是一个综合考虑企业内、外各种影响因素，并对企业重大生产经营活动及其各种资源从时间上和空间上作出具体统筹安排的综合发展纲要，它既是企业经营战略（战略方针、战略目标和战略措施等）的具体落实，又是企业各种生产经营活动的行动纲领和基本依据。所以，科学、合理的综合规划，对企业保持长期持续稳定的发展，提高企业的总体经济效益具有重要的作用和意义。文章把系统动力学方法与线性规划方法相结合，探讨了炼油企业的规划与决策问题，建立了炼油企业生产经营规划决策模型，并设计出相应的软件，其成果进行了实际应用。
The comprehensive development plan of an enterprise is an integrated development program that comprehensively considers various influencing factors inside and outside the enterprise and makes specific and overall arrangements in time and space for the major production and business activities of the enterprise and its various resources. It is not only an enterprise’s business strategy Strategic guidelines, strategic objectives and strategic measures, etc.), and it is also a program of action and a basic basis for various production and business activities of enterprises. Therefore, a scientific and rational comprehensive planning plays an important role and significance in maintaining a sustained and steady development of enterprises and improving the overall economic efficiency of enterprises. The paper combines the system dynamics method with the linear programming method, discusses the planning and decision-making problems of the oil refining enterprises, establishes the decision-making model of the production and operation planning of the oil refining enterprises and designs the corresponding software, and the results are actually applied.