一、商业企业推行承包经营责任制的回顾与剖析广州市国营商业企业从1987年起实行各种形式的承包经营责任制,迄今已经走过了近4年的历程。目前,绝大多数企业第一轮承包已经期满,第二轮承包亦已经开始。企业正面临着新的抉择,有必要对近年来企业 I. Review and Analysis of the Implementation of the Contractual Management Responsibility System of Commercial Enterprises The state-owned commercial enterprises of Guangzhou Municipality have implemented various forms of contract responsibility system since 1987 and have so far gone through nearly four years. At present, the first round of contracting of most companies has already expired, and the second round of contracting has already begun. Enterprises are facing new choices and it is necessary for companies in recent years