承包经营责任制是在经济体制改革中,按照有计划商品经济的要求,对国家与企业责权、利关系的全面调整。在责、权、利诸方面关系中,利益分配关系是核心。国家与企业利益分配关系主要是通过承包基数来界定的。因此,在“承包条例”中把“包死基数,确保上缴,欠收自补,超收分成”做为承包的基本原则。包死基数,既是推行承包制的利益启动功效最基本的环节,也是承包制发展过程中暴露的弊端最突出的地方。因此,完善承包制,重点也是完善承包基数的核定、考核办法。这是关系到承包制能否坚持、发展的关键所在。因此,试图通过系统的分析研究, In the reform of the economic system, the responsibility system of contracting management is an all-round adjustment of the relationship between the rights and interests of the state and enterprises in accordance with the requirements of a planned commodity economy. In the relations between responsibility, power and interest, the distribution of benefits is the core. The distribution of interests between the state and the enterprise is mainly defined by the contractual base. Therefore, the “contract” in the “packet dead to ensure payment, due to make up, super income into” as the basic principle of contracting. The deadlocked cardinal number is not only the most basic link in the launching of the benefit-launching effect of the contracting system, but also the most prominent defect in the development of the contracting system. Therefore, improve the contract system, the key is to improve the contracting base verification, assessment methods. This is the key to whether the contracting system can adhere to and develop. Therefore, trying to analyze the system through the study,