Abstract:In 1940, the Kuomintang established the Central Planning Board, which was responsible for the planning of political and economic construction. As a planning agency, the Central Planning Board has made certain explorations to the establishment of the planning system. During the period of the Anti-Japanese War, the Kuomintang government adopted inflation and control policies, coupled with the closure of foreign material delivery channels, The Central Plannign Board the economy was in trouble, and the Central Planning Board was proposed as an institutional solution to the economic difficulties. Sun Yat-sen advocated the separation of powers and functions. On this basis, Chiang Kai-shek proposed to create an omnipotent government and implement planned politics. These are the political governance logic behind the establishment of the Central Planning Board. This logic guided the Central Planning Board to attach importance to experts and establish a planning system. The Central Planning Board took a series of measures to establish and improve the planning system. First, to reform the organizational structure, The Central Plannign board continued to expand the functional groups of the Central Planning Board on the basis of Wang Shijie’s reform, and set up two planning committees for politics and economics and two investigation committees for Taiwan and Northeast China. The second is to gather talents and strengthen ties with universities, scientific research institutes and other associations. The requirements for appointing personnel are quite high, and a large number of overseas talents and engineering and technological talents have been absorbed. The third is to unify planning specifications. In accordance with scientific management methods, the Central Planning Board formulated the planning procedures and planning steps of various plans, used diagrams to explain the demobilization plan preparation procedures for improving work efficiency. The fourth is to publicize the concept of plan construction. The Central Planning Board advocated planned construction by issuing internal publications, organizing the China Planning and Construction Society, and publishing articles in newspapers to create public opinion. Xiong Shihui borrowed the Soviet State Planning Committee and the Japanese General Planning Board as "ideological resources" to enhance the power of the Central Planning Board. The Central Planning Board has made efforts in creating a planning system, renewing politics, creating a planning era, and laying the foundation for planning and construction. Hpwever, due to the deeply corrupt administrative nature of the Kuomintang government, a series of design system plans of the Central Planning Board were difficult to implement.