一、承包企业建立风险抵押金的必要性 企业承包经营责任制的实施,进一步理顺了国家与企业的分配关系,完 善了企业经营机制。然而,因承包制的深入,配套措施还不够完善,也出现 了承包企业包盈不包亏的问题,并已影响到财政收入的稳定增长。 根据《全民所有制工业企业承包经营责任 I. Necessity of contracting companies to establish risk deposits The implementation of the contract responsibility system of enterprises has further rationalized the distribution relations between the state and enterprises and improved the operating mechanism of enterprises. However, due to the deepening of the contracting system, the supporting measures are still not perfect, and there has also been a problem that the contracted companies have no profits or losses, and this has affected the steady growth of fiscal revenue. According to the responsibility for contracted management of industrial enterprises owned by the whole people