李鹏总理在七届人大三次会议上的《政府工作报告》中指出:“今年的经济体制改革,着重点放在继续深化企业改革上。坚持完善和发展企业承包经营责任制,总结经验,兴利除弊,使承包制在继续发挥鼓励机制的同时,加强约束机制,正确处理国家,企业和职工三者的利益关系,以及长远和当前的关系,克服短期行为。分别不同地区、不同行业、不同企业的情况,合理确定承包期限和基数,完善承包考核内容和内部分配办法,确保国有资产的完整和增值”。这是我国近时期搞好承包制必须遵循的方针,要搞好今后的承包制,也应该处理好这些关系。承包制在调动企业与职工积极性、创造性、主人翁意识方面起到了很大的作用,但不能说 Premier Li Peng pointed out in the “Government Work Report” at the Third Session of the Seventh National People’s Congress: "This year’s reform of the economic system will focus on continuing to deepen enterprise reform. We will continue to improve and develop the contract responsibility system for enterprises, sum up experience, and promote the elimination of disadvantages. The contracting system will continue to give play to the encouragement mechanism while strengthening the restraint mechanism and correctly handling the interests of the state, the enterprise, and the employees, as well as the long-term and current relations, and overcoming short-term behavior.The situation of different regions, industries, and enterprises , Reasonably determine the contract period and base number, improve the content of the contract assessment and internal distribution methods to ensure the integrity and value-added of state-owned assets. This is the guiding principle that our country must follow in order to do a good job in the contracting system in the recent period. We must do a good job in the future contracting system and we must also handle these relationships well. The contracting system has played a significant role in mobilizing the enthusiasm, creativity, and ownership of enterprises and employees, but it cannot be said