论经营责任基础

THE BASIS OF MANAGEMENT RESPONSIBILITY

本文围绕资产、利润并联系清产核资论述了所有者与经营者的统一性和矛盾性，确认经营责任基础。

Centering on the issue of assets and Profit and linking with the evaluation and checking up of assets, the article expounds the unity and contradiction between the owner and the manager, thereby defined the basis of responsibility of the manager for his economic performance.