财政部(87)财工字第407号文件,印发了《关于国营大中型工业企业推行承包经营责任制有关财务问题的暂行规定》。全文如下: 推行多种形式的承包经营责任制,是国务院关于深化企业改革,完善企业经营机制、搞活企业的重要部署。各级财税部门要积极参加有关承包经营责任制方案的测算和审定工作。为了促进承包经营责任制的健康发展,现就有关财务问题规定如下: 一、实行承包经营责任制的根本目的是为了完善企业经营机制,调动企业和广大职工的积极性,深入发展“双增双节”运动,把企业内部的巨大潜 Ministry of Finance (87) Cai Gong Zi No. 407 document issued “on the state-owned large and medium-sized industrial enterprises to implement the responsibility system for contracting related financial issues Interim Provisions.” The full text is as follows: The implementation of various forms of responsibility system for contracting management is an important deployment of the State Council on deepening enterprise reform, perfecting its management mechanism and invigorating enterprises. Financial and taxation departments at all levels should actively participate in the calculation and approval of the contract management responsibility scheme. In order to promote the healthy development of the responsibility system for contracting management, the relevant financial issues are hereby formulated as follows: I. The fundamental purpose of carrying out the responsibility system of contracting management is to perfect the management mechanism of enterprises and arouse the enthusiasm of enterprises and workers and further develop “double- ”Sports, the great potential of the enterprise