依据两权分离的原则,利用各种信用关系和法律程序,把国家手中掌握的经营权转移给厂长、经理等新的企业家阶层,使企业承担起财产经营责任,成为独立的商品生产者,这是当前的一个比较流行的所有制改革思路。我们可以把根据这一思路制定的改革措施统称为责任制方案。责任制方案认为:它们的施行,在不改变国家所有制的前提下,既能消除原有体制政企不分,高度集权,财产约束软化等老毛病,又可以纠正企业行为短期化和消费倾向等新问题,从而为市场机制的运行和国家宏观间接调控提供一个优化的所有制微观基础。责任制方案的许多内容对于改革理论和实践的发展有着积极的意义,但是从总体上讲,这一方案存在着根本性的理论缺陷,与社会主义实际不相符合。它并不能完成对国家所有制关系的改革任务,仅仅具有过渡性、策略性的意义。 Based on the principle of separation of powers, various credit relations and legal procedures are used to transfer the operational rights held by the state to new entrepreneurial strata such as factory managers and managers, so that enterprises can take responsibility for property management and become independent commodity producers. This is a current idea of ​​a more popular ownership reform. We can collectively call the reform measures formulated in this line of thinking the responsibility system. The responsibility system program believes that their implementation, without changing the ownership of the state, can eliminate old problems such as the separation of the previous system of government and enterprises, high concentration of power, and softening of property constraints, and can also correct short-term corporate behavior and consumer trends. The new issue provides an optimized ownership micro-foundation for the operation of the market mechanism and the macro-indirect regulation of the country. Many aspects of the accountability program have positive significance for the development of reform theory and practice. However, as a whole, there are fundamental theoretical flaws in this program that are inconsistent with the reality of socialism. It does not complete the task of reforming state-owned ownership relationships, but it has only transitional and strategic significance.