In terms of the importance of the plan, the plan can be divided into strategic planning and operational planning. In fact, value has its objective existence form and its subjective reflection form. Subjective value can be divided into two specific forms: values and emotions. Among them, values are people's understanding of absolute value, or people's understanding of value absoluteness. Emotion is the perception of relative value, or the relative understanding of value. Values (or emotional) and the value of relationship in essence is the relationship of subjective and objective: on the one hand, the objective value decision and restricts the subjective value, subjective value is to reflect the objective value, based on the objective value, and around the objective value fluctuates up and down; On the other hand, subjective value has certain relative independence, and has a certain reaction to objective value, which can induce, strengthen or restrict the objective value. 2. Predictability. The plan is made before the action, which aims to achieve the goals of the future, and to accomplish the next tasks and tasks.