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1995年4月,国家经贸委和劳动部联合颁布了《国有企业资产经营责任制暂行办法》(国经贸企[1995]63号)。资产经营责任制是落实《全民所有制工业企业转换经营机制条例》和企业法人财产权,落实企业及其法定代表人对企业全部法人财产和净资产担保增值责任的一种资产管理方式。为贯彻上述《条例》和《办法》,铁道部也相应颁布实施了《铁路企业国有资产产权管理暂行规定》(铁财[1995]152号)、《铁路企业固定资产保值增值考核办法》(铁财[1995]153号)和《铁路国有企业资产经营责任制暂行办法》(铁财[1998]18号)。 今年,部领导在不同场合多次指示,运输企业实行资产经营责任制是件大事,必须事先作好充分的准备。根据部党组提出的“一个目标、两大任务、三个立足”的总体思路,即:一个目标,就是经
In April 1995, the State Economic and Trade Commission and the Ministry of Labor jointly promulgated the Interim Measures for Responsibility System for Assets in State-owned Enterprises (Guo Jing Mao Qi [1995] No. 63). The asset management responsibility system is an asset management method that implements the Regulations on the Conversion of Operating Mechanism of Industrial Enterprises under the Ownership System and the property rights of corporate entities and implements the corporate and legal representatives’ responsibility for the guarantee and appreciation of all corporate assets and net assets of an enterprise. In order to implement the “Regulations” and “Measures”, the Ministry of Railways also promulgated the Provisional Regulations on Management of Property Rights of State-owned Assets of Railway Enterprises (Tie Cai [1995] No. 152), the Measures for the Preservation and Appreciation of Fixed Assets of Railway Enterprises Cai [1995] No. 153) and the Interim Measures for Responsibility System for Assets in Railway State-owned Enterprises (Tie Cai [1998] No. 18). This year, the leaders of the ministry have repeatedly indicated on different occasions that it is a major event for transport enterprises to implement the asset management responsibility system and must make adequate preparations in advance. According to the general idea of “one goal, two major tasks and three footholds” put forward by the ministry party group, that is: one goal is to