Manufacturing Execution System(MES)is the bridge between enterprise planning level and control level of the workshop, Which is responsible for the production management and scheduling execution.
制造执行系统是处于计划层和现场操作控制层之间的执行层，主要负责企业的生产管理和调度执行。
Constructing enterprise tax planning strategic management system can help enterprises carry on overall and systematic control of the tax planning in the height of strategy.
企业的税收筹划行为其实也属于管理学的研究范畴，构建企业税收筹划战略管理体系，有利于企业在战略的高度对税收筹划进行全面、系统的控制。
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