我认为在目前形势下完善承包制应该赋予承包新的含义,逐步引导承包制向着税利分流过渡,并相应改进企业工资与效益挂钩的办法。承包关系的确定不应继续以完成财政上缴任务为核心,长此下去,企业承包将会失去激励作用,而变为一种行政措施。改承包上缴任务为承包成本和实现利润,远比承包上缴任务科学。企业的上缴任务、企业的发展资金和职工奖励福利资金,都取决于企业实现的利润。上缴任务只应是企业利润分配中的一个部份,这个部份的份额应兼顾企业发展和职工利益的需要。为使各方利益得到合理兼顾,这种利益的分配,应在可分配利润产生之后,而不应在产生之前。事前的分配不是不可以,比较合理的作法是确定一个能充分兼顾各方利益的比例关系,而 In my opinion, improving the contract system under the current situation should give new meaning to the contract and gradually guide the transition of the contract system to diversion of taxes and profits, and correspondingly improve the way in which enterprises’ wages and benefits are linked. The determination of the contractual relationship should not continue with the task of completing the financial contribution as the core. In the long run, the enterprise contract will lose its motivation and become an administrative measure. Turn over the contract to pay the task of contracting costs and profits, far more than contracting the task of science. The contribution of enterprises, corporate development funds and employee bonus benefits, all depends on the profits realized by the enterprise. The task must be paid only one part of the distribution of profits, this part of the share should take into account the needs of business development and employee interests. In order to give reasonable consideration to the interests of all parties, the distribution of such interests should occur after the distribution of profits but not before its birth. The prior distribution is not impossible. A more reasonable approach is to determine a proportional relationship that takes full account of the interests of all parties.