It refers to a form of production and management responsibility system adopted in the economic system reform of enterprises owned by the whole people in China. Its basic principle is to ensure the base, ensure the delivery, exceed the income and stay more, and make up for the lack of income. Ensuring the payment base is the obligation of enterprises and the economic realization of state ownership and macroeconomic management rights; It is the economic realization of enterprise rights and responsibilities and enterprise management rights, and it is also the source of enthusiasm and creativity of enterprise operators and producers.