在企业计划值为负数、零和较小数时,常规完成率计算公式所得的结果与实际不符合(常规是指:正向指标的较大正数计划值),甚至于得出错误的评价结果;同样的,在逆指标的情况下,常规完成率计算的结果与实际也不符合,甚至于得出错误的评价结果。本文通过对不允许值和基点的深入理解,分析归纳不同情况下的完成率计算方法,对于评价计划指标的完成情况有实际的指导意义。 When the business plan value is negative, zero and a small number, the result of the conventional calculation formula of the completion rate does not conform to the actual (the conventional refers to the larger positive plan value of the forward indicator), and even obtains the wrong evaluation result ; Similarly, in the case of counter-indicators, the result of routine completion rate calculation does not meet the actual, and even come to the wrong evaluation results. In this paper, by deeply understanding the impermissible values ​​and base points, this paper analyzes and summarizes the calculation methods of completion rates in different situations, which has practical guiding significance for evaluating the completion of planning indicators.