(1)承包制和租赁制是在所有权不变的前提下实行的经营方式的变革,全民所有制企业的生产资料仍归国家所有,由企业经营。所以绝大部分损失仍由所有者——国家承担。股份制则是以企业资产股份化为前提,国家、集体、个人都能成为企业的股东,企业亏损或破产由股东们共同承担,能够使责、 (1) The contracting system and the lease system are reforms of the operating methods that are carried out on the premise of unchanged ownership. The production materials of all people-owned enterprises still belong to the state and are operated by the enterprises. So most of the losses are still left to the owner, the state. The shareholding system is based on the premise that the corporate assets are demutualized, and the state, collectives, and individuals can all become shareholders of the company. Losses or bankruptcies are shared by the shareholders and can be blamed.