实行经济责任制必须加强计划管理。正确地制订计划既要尽力而为,又要量力而行。要在考虑社会需要的前提下,充分挖掘企业的内在潜力,在这个基础上提出盈利目标,并据以制订各种计划。而这个奋斗目标是要由许多具体措施的经济效果加以汇集,经过综合平衡才能提出来。企业制定的计划往往由于一些事先难以预料的因素因而受到影响,为了使计划真正能起到指导经营活动的作用,实现决策所规定的目标,需要对计划进行一些必要的调整。由于财务部门对实现企业利润负有经济责任,又掌握了信息资料,因而它不仅对计划的制订,而且对计划的调整也能发挥重要作用。计划执行的情况要进行检查。以往这种检查通常要到期末才进行,实际上成了马后炮。现在,要提高经济效益,必须根据经营管理的需要,改变过去的作法。除了报告期终了检查计划执行的结果以外,还要坚持在计划执行过程中检查计划执行的进 The implementation of the economic responsibility system must strengthen program management. To formulate a plan correctly, we must do our best and we must do what we can. Under the premise of considering the needs of society, we must fully tap into the company’s internal potential, and put forward profit targets based on this, and formulate various plans accordingly. The goal of this struggle is to be brought together by the economic effects of many concrete measures and can only be put forward after a comprehensive balance. The plans formulated by enterprises are often affected by some unpredictable factors. In order for the plans to truly play a role in guiding business activities and achieve the goals set by the decisions, some necessary adjustments must be made to the plans. Because the financial department has the economic responsibility for realizing the profit of the enterprise and has mastered the information, it can not only make plans, but also play an important role in the adjustment of the plan. The implementation of the plan is checked. In the past, this kind of inspection was usually performed at the end of the period and actually became a cannon. Now, to improve economic efficiency, we must change the past practices in accordance with the needs of business management. In addition to the results of the implementation of the inspection plan at the end of the reporting period, it is necessary to insist on checking the implementation of the plan during the execution of the plan.