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沈阳市从1986年底开始进行企业经营责任制的试点工作。目前,全市实行企业经营责任制的大中型企业已达72户,占全市大中型企业总数的四分之一左右。在一年多的试点过程中,沈阳市对这种经营方式不断地进行补充和完善,市政府颁发了《沈阳市全民所有制大中型企业经营责任制试行办法》,使其初步成为比较科学、比较完善、有地方性法规保障的、有中国特色的一种企业经营方式。从实践看,企业经营责任制作为沈阳市大中型企业实行的9种承包经营责任制中最重要的一种形式,具有五个突出的特点。
Shenyang City began the pilot work of the corporate responsibility system from the end of 1986. At present, there are 72 large and medium-sized enterprises that implement the corporate responsibility system in the city, accounting for about one-fourth of the total number of large and medium-sized enterprises in the city. In the course of more than one year of piloting, Shenyang City continuously supplemented and improved this business model. The municipal government issued the “Trial Measures for the Operational Responsibility System of Large and Medium-sized Enterprises of All Owners of Shenyang Municipality,” making it more scientific and comparative. Perfecting a business management method with Chinese characteristics that is guaranteed by local regulations. From the perspective of practice, the production of corporate responsibility is the most important form of the nine contract responsibility systems implemented by large and medium-sized enterprises in Shenyang. It has five outstanding features.