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从本质上说,承包经营责任制的实行是法律手段在国家与企业关系中的运用,它预示着法律手段向经济生活深层的渗透和对经济关系的全面调节。因此,在对承包制作广泛的经济学论证的同时,从法律学角度进行考察与分析,无疑是十分必要的。承包经营责任制实质意义——从身份依附到合同回溯企业改革的发展过程,总的趋向表现为两个方面,即从国家与企业经济上的一体化,到企业作为独立经济实体的地位逐步得到承认;国家从企业对国家依附关系转向明确和确定的利益关系。从改革初期的企业扩权,到1981—1982年度的利润包干经济责任制,直到后来的利改税,无不是依照这两个趋向而逐步前行的。企业经营承包制之所以成为目前相对理想
In essence, the implementation of the responsibility system of contracting management is the application of legal means in the relations between the state and the enterprises, which indicates the deep penetration of legal means into the economic life and the overall adjustment of economic relations. Therefore, it is undoubtedly necessary to study and analyze from the angle of jurisprudence while producing a wide range of economic arguments for contracting. Substantive significance of contracting management responsibility system - From identity attachment to contract backtracking enterprise development process of reform, the general trend is manifested in two aspects, namely, from the economic integration of the state and the enterprise to the status of the enterprise as an independent economic entity gradually obtained Admittedly, the state turned from a firm’s dependency on state to a clear and definite interest relation. From the expansion of the enterprises in the initial stage of reform to the economic profit-making system of profits in 1981-1982, until the subsequent profits tax reform, they all proceeded gradually according to these two tendencies. The reason why the enterprise management contract system has become relatively ideal