针对目前在规划中存在着制定规划与实施之间的脱节问题，本文分析指出了规划理性中存在着主观因素，阐明其形成原因，认为规划师必须承认本身的局限性，还应对自己的规划观念进行反省．文章提出了规划的可接受性是评价规划成果优劣的重要标准，也是在规划过程中进行理性思维的必要基础．规划师必须树立以用户为中心的市场观念和为用户服务的职业道德． In view of the disconnect between planning and implementation in the current planning, this paper analyzes and points out that there are subjective factors in planning rationality, clarify the reasons for its formation, and think that planners must recognize their own limitations and also deal with their own planning concepts. Introspection. The article proposed that the acceptability of planning is an important criterion for evaluating the pros and cons of planning achievements, and it is also a necessary basis for rational thinking in the planning process. The planner must establish a user-centered market concept and professional ethics that serve the user.