Abstract: Purpose/Significance At present, it is necessary to further improve the systems of development planning formulation decision-making, transfer adjustment and implementation evaluation. This is of great significance to give a better play to the strategic guiding role of development planning. Design/Methodology A questionnaire survey for the development and reform system at three levels of provinces, cities and counties in 31 provinces was carried out. 308 valid samples were obtained. Conclusions/Findings In terms of formulation and decision-making, the weakest of the “three transformations” of decision-making democratization, scientization, and legalization is decision-making scientization, and the weakest of decision-making democratization is the ignorance of public opinions. The decision-making legalization shows a downward trend in provinces, cities and counties. In terms of transfer adjustment, the GDP-based performance evaluation system has led to unsatisfactory planning linkage effects. The re-election of provincial, municipal and county leaders breaks the planning continuity. And the lower the government level is, the more serious the destruction will be. In terms of implementation evaluation, the binding indicator in some regions has the possibility of being “completed”. In this regard, the article puts forward relevant policy suggestions in a targeted manner.