近几年,随着经济体制改革的深入,企业承包经营和租赁经营等经营形式逐步得到了发展。但是大锅饭问题并没有彻底解决,尤其是在持续通货膨胀的情况下,问题更加明显。目前,承包和租赁指标的测算方法多种多样,各种测算方法虽然都有一定的科学性和合理性,但这些方法基本上都是依据传统财务会计所提供的数据测算的,没有把通货膨张因素考虑在内。因而确定的指标往往偏低,不符合三者利益兼顾的原则,实际上仍然是在吃国家的“大锅饭”。 In recent years, with the deepening of the reform of the economic system, business forms such as contracted management and leasing operations have gradually developed. However, the big pot problem has not been completely solved, especially in the case of continuous inflation, the problem is even more pronounced. At present, there are various methods for measuring the contracting and leasing indicators. Although various measurement methods have certain scientificity and rationality, these methods are basically based on the data provided by traditional financial accounting and do not include inflation. Zhang factors are taken into account. Therefore, the identified indicators are often low and do not meet the principle of balancing the interests of the three parties. In fact, they are still eating the country’s “big pot.”