笔者通过对松滋县乡镇企业进行调查比较,认为,全员风险抵押承包是乡镇企业承包的最佳选择。一、全员风险抵押承包的几种基本形式。第一种是企业全员分层进行风险抵押。发包方对企业实行全员承包,由厂长作代表与发包方签定承包合同。其风险抵押金按企业固定资产的3-5％计算总额后,分层次、按比例交付。厂长最多,其他干部次之,职工再次之。至于各层次交风险金的比例或固定数目则因企业而异。第二种是厂长向发包方交纳抵押金,企业全员向厂长交纳抵押金。即厂长对企业进行风险承包后,又在企业内部收取干部职工的风险抵押金,把全体职工与企业承包捆在一起。第三种是将职工的集资款转为风险金。职工进 By investigating and comparing township enterprises in Songzi County, the author believes that full-risk mortgage contracting is the best choice for township enterprises to contract. First, several basic forms of full-person risk mortgage contracting. The first is the risk stratification of all employees in the company. The contract-issuing party implements full contract for the company, and the factory manager will sign the contract with the contractor. After the total amount of risk deposits is calculated based on 3-5% of the company’s fixed assets, it will be delivered at different levels and proportions. The director is the most, the other cadres are second, and the employees are again. As for the ratio or fixed number of risk payments at each level, it varies from company to company. The second is that the factory manager pays the deposit money to the employer, and all the company members pay the deposit to the factory manager. That is to say, after the factory director carries out the risk contracting for the company, he also receives the risk deposit money for the cadres and workers within the company and bundles all the employees with the company. The third type is to convert employee fundraising funds into risk gold. Workers enter