党的十二大对经济责任制作了充分的肯定。耀邦同志在十二大的报告中明确指出:“为了发挥企业和劳动者的积极性,无论在国营企业或集体企业中,都必须认真实行经济责任制”。同时还指出:“工商业同农业有很大不同,但是实行经济责任制,包括对一部分国营企业实行盈亏责任制,同样有利于贯彻弓克思主义的物质利益原则,增强劳动者的主人翁责任感,推动生产的发展。”耀邦同志的讲话,是把推行经济责任制作为调动企业和职工 The Twelfth Party Congress fully affirmed its economic responsibility. Comrade Yaobang explicitly pointed out in the report of the Twelfth National Congress: “In order to exert the enthusiasm of enterprises and workers, both state-owned enterprises and collective enterprises must earnestly implement the economic responsibility system.” At the same time, it also pointed out: “Industry and commerce are very different from agriculture, but the implementation of the economic responsibility system, including the implementation of the profit and loss responsibility system for a part of state-owned enterprises, is also conducive to the implementation of the principle of the principle of materialism of the bow-knightism, and enhances the sense of ownership of the workers and promotes them. The development of production.” The speech of Comrade Yao Bang was to make the implementation of economic responsibilities into the mobilization of enterprises and employees.