最近,我在调查中发现,不少企业的主管单位为了尽快落实承包合同,仓促确定企业承包基数和递增比例。其结果,或是基数定得过高,不利于调动企业和职工的积极性;或是基数定得过低,影响国家财政收入。这是当前实行承包经营责任制亟待解决的问题。我认为,合理确定承包基数,应综合考虑以下几个因素:企业最近几年的实绩。由于企业的生产经营活动比较复杂,一年的生产情况很难代表企业的实际水平。因此,必须考虑企业最近几年实际完成利润的情况,再加上分析和预测,才能求得较为合理的承包基数和递增比例。 Recently, I found in the survey that many enterprises in charge in order to implement the contract as soon as possible, rush to determine the base and incremental business contract ratio. The result, or if the base number is set too high, is not conducive to mobilizing the enthusiasm of enterprises and workers; or if the base number is set too low, it will affect the country’s fiscal revenue. This is an issue that urgently needs to be solved in carrying out the contract management responsibility system. In my opinion, a reasonable basis for determining the contract, should take into account the following factors: the performance of enterprises in recent years. As the production and management activities of enterprises are complicated, the production situation of one year hardly represents the actual level of the enterprises. Therefore, we must take into account the actual completion of the profits of enterprises in recent years, coupled with analysis and forecast, in order to obtain a more reasonable contract base and the proportion of incremental.