全国性的第一轮企业承包大都相继到期,第二轮承包工作已经准备着手进行;前期承包经过几年的实践,需要认真地总结,客观地评价,今后的承包需要进一步改进和完善。这里仅就国家同企业的基本分配政策的改进和完善谈点看法。过去,我们把承包的基本分配政策概括为“包死基数,确保上交,超收全留,欠收自补”。这一办法的弊病很明显,主要是“包盈不包亏,财政风险大”。笔者建议在此基础上改为“定准基数,定准(上交)比例,超收分成(企业得大头),欠收共补(企业补大头)”.其好处在于:第一,维护了企业的正当权益,保护了企业的积极性。道理很简单,超收的“大头”仍然留给企业, Most of the nationwide first rounds of contractual contracting have expired one after another, and the second round of contracting is ready to proceed. After several years of preliminary contracting, it needs to be carefully summarized and objectively evaluated. Future contracting needs to be further improved and perfected. Here we will only talk about the improvement and improvement of the basic distribution policy between the state and the enterprises. In the past, we summarized the basic distribution policy of contracting as “wrapping up death base, ensuring the surrender, surrendering of all surrender, and lack of self-replenishment.” The shortcomings of this approach is obvious, mainly “package profit does not cover losses, financial risks.” On the basis of this, the author suggests that “the base of the allowable standard be decided upon (turned over) proportionally, the excess income should be distributed to the enterprises (the bulk of the enterprises must be taken over) and the total profits should be upheld (the enterprises make up the bulk).” The advantages are as follows: First, Equity, to protect the enthusiasm of enterprises. The reason is very simple, super income “bulk” is still left to the enterprise,