我国经济体制改革的总目标是建立社会主义市场经济。处于企业管理重要地位的企业内部经济责任制必须适时转机，以适应市场经济的要求。本文拟就计划经济和市场经济体制下企业内部经济责任制的区别，市场经济对企业内部经济责任制的要求，如何完善和深化企业内部经济责任制等问 The overall goal of China’s economic restructuring is to establish a socialist market economy. The internal economic responsibility system of an enterprise that is in an important position in enterprise management must be transformed in time to meet the requirements of the market economy. This paper proposes the differences between the internal economic responsibility system under the planned economy and the market economy system, the requirements of the market economy for the internal economic responsibility system, how to improve and deepen the internal economic responsibility system, etc.