Mandatory plan, also known as mandatory plan, refers to the plan issued by the superior planning unit according to the subordinate relationship, which requires the units and individuals who implement the plan to complete.

Guiding plan is a plan issued by socialist countries to all departments, localities and enterprises for reference, and uses economic leverage to ensure its realization.

Second, the difference:

The national mandatory plan is a mandatory plan issued by the state, and the executing unit must ensure its completion. A form of implementing plan management. It aims to ensure the completion of key national construction tasks and meet the needs of people's basic material and cultural life. It is widely used under the planned economy system. In the process of establishing a market economy system, the role and scope of mandatory planning are gradually narrowing.

The guiding plan is not mandatory and binding. After being issued by the state, all departments, localities and enterprises can refer to it and make reasonable adjustments and modifications according to market conditions and their own conditions. The guiding scheme is thick and flexible, involving many enterprises, different situations and complex needs; The guiding plan is indirect, which requires the state to use economic levers such as tax, credit and interest, and economic policies and regulations to guide enterprises to implement and complete. The guiding plan is characterized by consciously applying the law of value and economic means to implement and realize the plan by adjusting the economic interests of all parties. On the one hand, the implementation of the guiding plan can reflect the country's macro guidance and management of economic development; On the other hand, it can also leave considerable room for manoeuvre for enterprises, give them more autonomy in production and operation, and make them become independent, self-financing, self-restraint and self-development market players. Therefore, under the condition of market economy, the guiding plan has a wide range of applicability and is an important part of national macro-control.