最近,我们对一些乡镇(街办)、村组办、校办企业进行了一次调查,发现不少企业是个人利用集体名义进行经尽的。这类‘冒牌集体”企业的承包人钻有关政策的空子,陡然成了腰缠万贯的暴发户。群众称之为富了“方丈”穷了“庙堂”。这类冒牌集体企业共同特点都是没有向集体提取折旧、公积金、公益金等项公共提留,所得利润都被承包人和主办单位按比例分光。从生产资料所有权和法律责任上,这类企业可分为三类:一是主办单位领取营业执照,以“承包合同”的形式,将“集体企业”交给个人经营,在“合同”中明确由经营者承担企业的一切法律责任,经营者按承包合同规定,上交 Recently, we conducted a survey on a number of towns (street-run), village-run and school-run enterprises and found that many enterprises are individuals who use the collective name for personal conduct. The contractors of such “counterfeit collective” enterprises drilled the loopholes in their policies and they suddenly became wealthy upstarts. The masses called it rich “Abbot” poor “temple.” The common features of such counterfeit collective enterprises are nonexistent Collectively withdraw depreciation, provident fund, commonweal fund and other public provisions, the profits are contracted by the contractor and the sponsor units in proportion from the ownership of the means of production and legal responsibility, these enterprises can be divided into three categories: First, the organizers to receive business licenses , In the form of “contract”, the “collective enterprise” to the individual operators, in the “contract” clearly by the operator to assume all the legal responsibilities of the enterprise, the operator according to the contract, submitted