现代企业管理,要求企业经营者对企业实行优化管理,即对企业人、财、物等经营要素实行优化配置,从而发挥其整体功能。而管理制度是重要的基础性工作。企业管理计划和管理目标能否顺利实现,与各项专业管理制度的贯彻执行情况有着非常密切的关系。如果说制定规章制度是“立规矩”的话,那么贯彻规章制度 Modern enterprise management requires the enterprise managers to implement optimal management of the enterprise, that is, to optimize the allocation of business elements such as people, finances, and materials, so as to exert their overall functions. The management system is an important basic work. Whether the enterprise management plan and management objectives can be successfully achieved has a very close relationship with the implementation of various professional management systems. If it is said that the establishment of rules and regulations is a “regulation,” then the implementation of the rules and regulations