实行厂务公开是在新的历史条件下,依靠职工群众参与企业管理的伟大创举。一年来的实践充分显示了它的强大生命力和战斗力。但是由于对这个新生事物认识程度不同,发展也不平衡,还存在一些缺陷。究其原因主要是对实行厂务公开的理论依据认识不清,没有站在理论的高度认识在新的历史条件下实行厂务公开的重大现实意义。群众观点是马克思主义的基本观点,实行厂务公开是落实群众观 The implementation of openness of factory affairs is a great pioneering move that relies on the participation of workers and staff in business management under new historical conditions. The practice over the past year has fully demonstrated its great vitality and combat effectiveness. However, due to the different degree of understanding of this new thing and the unbalanced development, there are still some defects. The main reasons for this are the unclear understanding of the theoretical basis for the implementation of the disclosure of factory affairs. They do not stand at the theoretical level to understand the significant practical significance of the implementation of the disclosure of factory affairs under the new historical conditions. The viewpoint of the masses is the basic viewpoint of Marxism. Execution of factory affairs is the implementation of the concept of the people.