随着治理整顿和深化改革的开展,企业承包经营责任制逐步完善,厂长负责制得到进一步明确,这对于实现经营权与所有权的分离,促进企业走向自主经营,自我积累和自我完善的轨道,起到了极其重要的作用。然而,在实行承包经营责任制的过程中普遍存在以包代管的现象,使企 With the rectification of governance and the deepening of reforms, the responsibility system for contracted management of enterprises has been gradually improved, and the responsibility system of the director has been further clarified. This is to separate the management right and ownership, and promote the company to move toward self-management, self-accumulation and self-improvement. Played an extremely important role. However, in the process of implementing the contractual management responsibility system, there is a widespread phenomenon of subcontracting and management.