工业企业的经济责任制,是经济核算制的深化和发展,是当前整顿企业,进行经济管理体制改革的一项重要内容.办工厂不仅要靠工厂本身的努力,也靠它的直接主管部门(公司)的正确、及时、有效的指导和支持.所以实行经济责任制要把企业内部和外部的经济责任同时落实好.所谓企业的外部经济责任是指企业的直属主管部门(公司),根据以计划经济为主,市场调节为辅的方针和上级部门的总体规划,对企业提出具体的任务和要求,明确企业的责、权、利,使企业 The economic responsibility system of industrial enterprises is the deepening and development of the economic accounting system. It is an important part of the reform of the current economic management system in order to rectify enterprises. The factory must not only depend on the efforts of the factory itself, but also on its direct authorities ( The correct, timely and effective guidance and support of the company. Therefore, the implementation of the economic responsibility system requires the internal and external economic responsibilities of the company to be implemented at the same time. The so-called external economic responsibility of the enterprise refers to the company’s directly-affiliated department (company), according to The principle of planned economy, supplemented by market regulation and the overall planning of the higher authorities, put forward specific tasks and requirements for the enterprises, and defined the responsibilities, rights and benefits of the enterprises so that the enterprises