(一) 在单一计划经济向有计划商品经济体制转换过程中,国营商业企业由于受旧体制运行惯性的牵制,单靠实行承包经营责任制,很难满足企业自我发展的需要。这是因为承包制有其“内在功能匮乏症”。具体表现为:第一,确定承包基数难以作到科学合理,“苦乐不均”、“鞭打快牛”的弊病不易摆脱,给企业内部利益分配带来许多说不清的麻烦。第二,企业短期行为难以根治,其主要症结在于承包人对企业的中远期发展不仅不承担任何义务和责任,反而促使其急功近利,以牺牲企业的长期利益为代价,追求近期的超额收入。第三,外部环境变化,特别是市场波动直接影响企业的经营效果的稳定,而承包企业又无力摆脱外部环境变化 (1) During the transition from a single planned economy to a planned commodity economic system, the state-owned commercial enterprises, owing to the restraint of the inertia of the old system, rely solely on the implementation of the contractual management responsibility system, and it is difficult to meet the needs of self-development. This is because the contract system has its own “insufficiency of internal functions.” The specific performance is as follows: First, it is difficult to make sure that the contract base is scientific and reasonable, and the ills of “unhappy” and “fast whipping” are not easy to get rid of, which brings many inconvenient troubles to the distribution of internal interests of the company. Second, the short-term behavior of companies is difficult to eradicate. The main issue is that the contractor does not assume any obligations or responsibilities for the company’s mid-to-long-term development. Instead, it prompts its quick success and benefits, and at the expense of the company’s long-term interests, pursues the recent excess income. Third, changes in the external environment, especially market fluctuations, have a direct impact on the stability of the company’s operating results, while contracting companies are unable to shake off changes in the external environment.