目前各地已普遍实行承包经营责任制,实践证明,这种责任制形式对搞活企业、保障国家财政收入起了积极作用,但是也存在着不少问题。据调查:(1) 在承包合同中,国有资产的安全和完整一般只是一项软指标,在生产上,承包经营者只在现有设备上搞超负荷运转,很少考虑企业的后劲;在费用上,该摊的不摊,该提的不提,随便降低折旧率和大修理基金提取率;有的企业在完不成承包上交任务时,甚至钻制度的空子,擅自处理国家财产,以求取得非经营利润。(2) 有的企业违反物价政策,乱涨价或变相涨价。不少企业偷税漏税、乱摊乱挤成本、转移截留利润的情况也比较严重。(3) 有的企业实行承包经营后,留利有较大增长,他们不按规定把大部分用于发展生产和技术改造,而将大部分留利用于归还旧帐,或用于盖宿舍、发奖金,导致社会消费基金增长。大量事实证明,企业实行承包经营 At present, the responsibility system for contracted operations has generally been implemented everywhere. Practice has proved that such a form of accountability plays a positive role in invigorating the enterprise and safeguarding the state’s fiscal revenue, but there are also many problems. According to the survey: (1) In the contract, the safety and integrity of state-owned assets is generally only a soft indicator. In terms of production, contractors only engage in overload operation on existing equipment and seldom consider the company’s stamina; In terms of expenses, the stalls do not have a share, and the mention does not mention that the depreciation rate and the overhaul fund withdrawal rate will be reduced at will; some companies even go through the loopholes of the system and handle the state property without authorization when they fail to turn in the contract. Seek non-operating profit. (2) Some companies violate price policies, chaotic prices or disguised price increases. Many companies are also taxing tax evasion, indiscriminate pricing, and transferring retained profits. (3) After some enterprises have contracted and operated, there is a large increase in retained profits. They do not use most of them for development and technological transformation as required, but leave most of them for returning old accounts, or for building dorms, Sending bonuses has led to the growth of social consumer funds. A large number of facts have proved that enterprises implement contracted management