一、承包方诉讼主体问题在审理承包经营纠纷中,对承包方诉讼主体的认定,有两种对立的观点。一种观点认为,承包方的诉讼主体应当是实行承包的企业。理由如下:(1)根据承包暂行条例第14条第二款规定,承包经营合同的承包方是实行承包经营责任制的企业。承包经营合同反映的是国家与企业的责、权、利关系,企业作为独立的法律主体,以自己经营的财产向国家承担 First, the main contractor litigation issues In the trial of contracting business disputes, the contractor litigation subject, there are two opposing views. A view that the subject of litigation contractor should be the implementation of contracting business. The reasons are as follows: (1) According to the second paragraph of Article 14 of the Provisional Regulations on Contracting, the contractor of the contract for the operation of the contract is the entity that implements the contractual management responsibility system. Contracting contracts reflect the responsibility, rights and interests between the state and the enterprises. As an independent legal entity, the enterprises take the assets they own as their own commitments to the state