深化企业改革,要从外部和内部两个方面进行。但从当前经济体制改革的发展趋势看,做好企业内部改革文章,把企业内部巨大潜力挖掘出来,已经居于更加突出的地位。在这方面,有些企业的试点经验已经表明:实行承包经营责任制,是目前和今后一个时期增加国家财政收入和搞活企业特别是大中型企业的一种行之有效的方法。 Deepening the reform of the enterprise must be conducted both externally and internally. However, judging from the development trend of the current economic system reform, doing a good job of internal reforms in the enterprise and excavating the huge potential within the company has already occupied a more prominent position. In this regard, the trial experience of some companies has shown that the implementation of a contractual management responsibility system is an effective method for increasing national fiscal revenue and invigorating enterprises, especially large and medium-sized ones, at present and in the future.