目前承包制已普遍成为我国企业的经营形式,亟待在理论和对策上明确承包制的发展趋向。我们认为,承包制的发展将要引起现存国有产权关系的变革,走向股份制经营形式。 一,承包制的内在矛盾引起产权关系变革 承包制的内在矛盾是行政化的资产所有权与具有商品经济性质的经营机之间的矛盾。我国传统体制的主要弊端之一,是国家与企业关系的行政隶属性,企业资产的所有权和经营权都统一于政府的行政机构中,所有权关系表现为行政化的所有权与行政化的经营权的合一。实行承包制初步改变了这种关系,使经营权从政府的行政机构中分离出来,并初步具备了商品经济的某些属性,如企业具备有限的产品销售权、利益分配权和 At present, the contracting system has become the business form of Chinese enterprises, and it is urgent to clarify the development trend of the contracting system in terms of theory and countermeasures. We believe that the development of the contracting system will lead to changes in the existing state-owned property relations and move toward the form of joint-stock management. First, the intrinsic contradiction of the contracting system has caused changes in the property rights relationship. The inherent contradiction of the contracting system is the contradiction between the administrative ownership of the assets and the operating mechanism with the commodity economy nature. One of the major drawbacks of our traditional system is the administrative affiliation of the state-to-business relationship. The ownership and operating rights of corporate assets are unified in the government’s administrative structure. The ownership relationship is represented by administrative ownership and administrative management rights. Oneness. The implementation of the contracting system initially changed this relationship, separated the operating right from the government’s administrative agencies, and initially possessed certain attributes of the commodity economy. For example, the company has limited sales rights for products and distribution of benefits.