赵紫阳同志最近在谈到企业改革时曾指出,要把改革重点放到完善企业的经营机制上。实行承包经营责任制,简单地说,就是以利益制约为出发点,通过签订承包经营合同,用合同形式科学地规定国家、企业、经营者和职工之间的责权利关系。按照所有权与经营权分离的原则,使企业成为自主经营、自负盈亏的经济实体这样一种经济管理制度。它是解决我国社会主义企业经营机制的重大实破,正越来越显示出其巨大威力。办经济离不会计。尽管各企业实行的承包经营责任制形式上各有特点,但在进行承包的全过程和最终的利益分配上,都必 When talking about enterprise reform, Comrade Zhao Ziyang pointed out recently that the reform should be focused on improving the operating mechanism of enterprises. To implement the responsibility system of contracting management, simply put the interest control as the starting point and sign the contract of contractual management so as to stipulate the relation of responsibility, right and benefit between the state, enterprise, manager and staff with the form of contract. In accordance with the principle of separation of ownership and management rights, the enterprise should become an economic management system of an autonomous and self-financing economic entity. It is a major breakthrough in resolving the operating mechanism of our socialist enterprises and is showing its enormous power more and more. Do not calculate the economy from the economy. Although various forms of contracting management responsibility system implemented by various enterprises have their own characteristics, they must, in carrying out the whole process of contractual contracting and the ultimate distribution of benefits