文章针对国有企业普遍存在的责权不明、互相推诿、赏罚失当等管理问题,从企业管理制度创新的角度提出了“首位责任管理法”的概念,对“首位责任管理法”中涉及的责任主体的责任范围进行了界定,对该法的实施思路以及实施效果做了分析。 The article put forward the concept of “the first responsibility management law” from the point of view of the innovation of the enterprise management system in view of the common management problems such as unclear responsibilities and rights, mutual promotion, improper rewards and punishments, etc. in the “First Responsibility Management Law” The responsibility scope of the involved subject of liability is defined, and the implementation of the law and the implementation effect are analyzed.