经济责任制是在我国经济管理体制改革过程中出现的新事物。它包括两个方面,一是处理国家与企业的经济关系的经济责任制度,我们称它为经营责任制;一是处理企业内部经济关系的经济责任制度,我们称它为企业内部经济责任制。两者有密切关系,本文研究的是前者。 经营责任制是在国家计划指导下,以提高经济效益为目标,实行经济责任、经济权 The economic responsibility system is a new thing that appears in the process of the reform of the economic management system in our country. It includes two aspects. One is the system of economic responsibility that deals with the economic relations between the state and the enterprises. We call it the system of management responsibility. The other is the system of economic responsibility that deals with the internal economic relations of enterprises. We call it the economic responsibility system within an enterprise. The two are closely related, this article is the study of the former. Management responsibility system is under the guidance of the state plan, to improve economic efficiency as the goal, the implementation of economic responsibility, economic rights