承包经营责任制。这种形式的突出特点是综合承包,既要确保国家财政收入稳定增长,又要保证企业有足够后劲。同时,这种经营形式把企业利益与经营成果、职工利益与劳动贡献直接联系起来,有利于调动经营者和职工群众的积极性。特别是这种经营形式,促使企业眼睛向内,努力去适应复杂多变的经营环境,独立地承担经营风险,因而在当前新旧经济体制转换过程中具有较强的适应能力。但是,承包经营责任制推行的范围,还受到许多客观条件的制约。特别是它尚未完全解决好企业的眼前利益与长远利益、企业利益与国家利益的关系。如果企业超收利润国家仍然得大头,承包经营就难以达到预期目的;如果企业超收利润大部或全部留给企业,又涉及到现行财政税收体制和地方财力等一系列复杂问题。 Contracting business responsibility system. The outstanding feature of this form is comprehensive contracting, which not only ensures the steady growth of national fiscal revenue, but also ensures that the enterprise has sufficient stamina. At the same time, this form of operation directly links the interests of enterprises with the operating results, the interests of employees, and the contribution of labor, which is conducive to the mobilization of the enthusiasm of operators and employees. In particular, this form of operation encourages companies to look inwards, strive to adapt to a complex and ever-changing operating environment, and independently assume operational risks, and thus have a strong ability to adapt in the current transition process of the old and new economic systems. However, the scope of implementation of contract responsibility system is also subject to many objective conditions. In particular, it has not completely resolved the immediate and long-term interests of enterprises, and the relationship between corporate interests and national interests. If companies exceed their profits, the country still has to take the lead, and contracted operations will be difficult to achieve its intended purpose. If companies surpass profits for most or all of them, they will also involve a series of complicated issues such as the current fiscal tax system and local financial resources.