实行经济责任制是党的十一届三中全会以来,在解放思想,实事求是的思想路线指引下确定的一条重要政策。实行经济责任制的目的,就是要在国家计划指导下,搞好企业的经营管理,推进各项工作的开展,提高企业的经济效益,正确处理好国家、集体、个人三者的关系,把企业和职工的经济利益和承担的经济责任联系 Since the Third Plenary Session of the 11th Central Committee of the Party, the implementation of the economic responsibility system has been an important policy determined under the guidance of the ideological line of emancipating the mind and seeking truth from facts. The purpose of implementing the economic responsibility system is to improve the operation and management of enterprises under the guidance of the State plan, promote the implementation of various tasks, enhance the economic benefits of enterprises, correctly handle the relations among the state, the collective and the individuals, And the economic interests of workers and assume the economic responsibility