企业发展战略是对企业发展整体性、长远性、基本性的谋略,是企业发展的方向,是现代企业管理的核心内容之一。依据企业发展战略制定的企业发展规划是企业发展的阶段性目标,具有定期编制,滚动实施的特点。年度计划是在企业发展战略引领下,结合企业年度工作思路编制的。是发展规划的年度分解或实施计划,是企业发展规划的重要组成部分。计划管理是企业经营管理工作的龙 Enterprise development strategy is to develop a business integrity, long-term, basic strategy, is the direction of business development, is one of the core elements of modern business management. The enterprise development plan formulated according to the enterprise development strategy is a phased goal of enterprise development and has the characteristics of regular establishment and rolling implementation. The annual plan is prepared under the guidance of the enterprise development strategy and combined with the annual work plan of the enterprise. Is an annual plan for the development of decomposition or implementation plan is an important part of business development planning. Plan management is the dragon of enterprise management