两权分离这个概念,是针对企业国有资产的所有权和经营权都集中于国家的传统体制提出来的,因而,它通常被理解为企业资产的所有权与经营权的分离。即,企业(本文的“企业”均指国有企业)资产的所有权归国家,经营权归企业。承包经营作为岗位责任制的一种发展形式,便是享有所有权的国家同获得了经营权的企业之间经济关系契约化的一种“两权分离”实践。这种实践,是在确定经营者对所有者的责任的前 The concept of separation of powers is proposed for the traditional system in which the ownership and management of state-owned assets are concentrated in the country. Therefore, it is generally understood as the separation of the ownership and the management of the enterprise assets. That is, the ownership of the assets of an enterprise (in this article “enterprise” means the state-owned enterprise) belongs to the state and the management right belongs to the enterprise. As a form of development of job responsibility system, contract management is a kind of “separation of powers and rights” between the countries that enjoy the ownership and the enterprises that have obtained the right to operate. This practice is in the forefront of determining the operator’s responsibility to the owner