国有资产即全民所有的资产,是我国社会主义制度赖以存在和发展的重要物质基础,是国家财政收入的主要源泉,也是不断满足人民物质文化生活需要的物质保证。本文就国有资产管理与完善企业承包责任制的关系作一粗浅的研究。 State-owned assets, that is, assets owned by the people, are important material foundations for the existence and development of the socialist system in our country. They are the main source of state revenue, and they are also the material guarantees for people’s material and cultural needs. This article makes a cursory study on the relationship between state-owned asset management and improving corporate contract responsibility system.