中文摘要：

回顾管理学关于计划职能的观点,分析中国企业计划管理实践及其问题,然后根据德鲁克目标管理思想,指出目标与计划之间的关系;进一步阐述传统自上而下计划管理模式存在的弊端以及该管理模式的哲学基础,提出基于MBO思想的计划制定理念与方法,并阐述不同层次计划制定的方法。在此基础上,提出基于MBO思想的计划执行控制步骤。最后给出了基于MBO思想,实施自下而上计划管理模式应重点把握的内容。

英文摘要：

The paper reviewed perspectives on planning function of management, and analyzed management practice and its problems in Chinese enterprises. Then, according to Drucker＇s management by objectives, the paper analyzed the relationship between the objectives and plans. Further, after pointing out disadvantages of traditional top-down MBO mode and its philosophical foundation, the paper put forward the planning concept and method based on MBO, and elaborated plan formulation methods at different levels. On this basis, the control steps for plan implementation based on MBO were put forward. Finally, this paper offered the key contents for implementation of bottom-up planning management mode based on MBO.