企业自负盈亏,是改革过程中,期望实现的一种经营机制。自负盈亏体现了责、权、利相结合的原则。笔者认为,无论是在实践上,还是理论上都远没有做到这一点。事实上,近年来,国营企业不论采用什么样的经营形式,都普遍处于只负盈不负亏的状态。我国普遍推行的承包经营责任制和租赁经营制的主要特点,是在保持完整的国家所有权的前提下,国家与企业之间通过签订承包(租赁)经营合同,以确定国家与企业各自的“责、权、利”,使企业成为相对 The company’s own profit and loss is an operating mechanism that is expected to be realized during the reform process. Self-financing demonstrates the principle of combining responsibility, power, and profit. The author believes that this is far from being achieved either in practice or in theory. As a matter of fact, in recent years, state-owned enterprises have generally been in a state of negative profit, regardless of the mode of operation. The main characteristics of China’s general contract responsibility system and lease management system are that, under the premise of maintaining complete national ownership, the state and the enterprise sign contracted (lease) operating contracts to determine the respective “responsibility” of the state and the enterprise. , power, profit, make the company a relative