理论界有一种观点,认为承包经营责任制中“包盈不包亏”产生的原因在企业。我们经过调查摸底,得出的结论恰恰相反,认为“包盈不包亏”原习主要在发包方。其一,承包经营责任制赋予发包方一种权利,即引入竞争机制,多方案选择,遴选承包人。可是,在实际执行中发包方多数放弃了这一权利,实行原班人马承包,即由现任厂长(或经理)总负责,由党委书记、副书记、副厂长(或副经理)、工会主席、副主席参加的一种集体承包。由于缺乏多方案选择,在承包中“一对一谈判”,进行讨价还价,形成对承包者有利就包,不利就不包的局面。对于不包 Theorists have a point of view, that the responsibility system of contract management, “the package does not cover the deficit,” the reason for the business. After thorough investigation, we come to the conclusion that on the contrary, we think that the principle of “covering profit without loss of wealth” mainly lies in the contract issuer. First, the contractual management responsibility system gives the contracting party a right to introduce a competition mechanism, select more options and select the contractor. However, in the actual implementation of the Employer most give up this right to implement the original contract, that is, the incumbent director (or manager) is responsible for the total, by the party secretary, deputy secretary, deputy director (or vice president), the union Chairman, Vice Chairman to participate in a collective contract. Due to the lack of multi-option, “one-on-one negotiation” in the contract, bargaining, the formation of favorable contractors package, disadvantage does not package situation. For not included