社会主义国有经济改革的实质就是要将没有专人对其承担责任的国有资产，转变为独立承担经济责任的市场经济主体。为使国有资产被爱惜、被尽心尽责管理，设置对国有股份资产负有全责的国有资产代管人，建立国有资产代管人的法定经济责任制已势在必行。此种法定经济责任制，就是将国有资产发生的经济损失按一定比例转为国有资产代管人的个人债务；并将国有资产实际增值按同样比例奖励其个人。它的实施将会导致新型国有企业家的出现，和公平与效率相统一的新型社会主义模式的形成 The essence of the socialist state-owned economic reform is to transform the state-owned assets that no one is responsible for into a market economy subject that independently undertakes economic responsibility. It is imperative to set up the statutory economic responsibility system for State-owned asset custodians in order to make state-owned assets cherish, to be conscientious and responsible management, to set up state-owned asset custodians who have full responsibility for state-owned share assets. This kind of statutory economic responsibility system is to transfer the economic losses incurred by State-owned assets to the personal debts of state-owned assets custodians according to a certain percentage; and to reward individuals for the actual appreciation of state-owned assets in the same proportion. Its implementation will lead to the emergence of a new type of state-owned entrepreneur and the formation of a new socialist model of unity of fairness and efficiency