承包经营责任制在体制方面的预期目标,是以承包合同形式来确定国家与企业之间的责权利关系,探索全民所有制企业财产所有权与经营权分离的具体途径。但是,从法律角度分析,承包制中一些关系尚未理顺,由此,可以引出一些值得思考的问题。一、一个合同还是两个合同人们通常认为,承包经营责任制只涉及一个合同,即以政府指定的有关部门代表国家,以经营者代表企业法人,双方协议而订立的承包经营合同。这是一个误解。在法律上,承包制涉及国家、企业法人、经营者三个权利主体之间的权利义务关系,事实上确定这些权利义务关系的,应是两个各自独立的合同。第一个合同是以政府指定的 The expected goal of the system of contractual management responsibility is to determine the relationship between the state and the enterprise based on the form of contract and to explore the concrete ways to separate the ownership and the management of the property owned by the whole people owned by the whole people. However, from a legal point of view, some of the relations in the contract system have not yet been straightened out. As a result, some issues worth considering can be elicited. First, a contract or two contracts People usually think that contract management responsibility system involves only a contract, that is, the government designated the relevant departments on behalf of the country, the operator on behalf of corporate legal persons, the two sides entered into a contractual contract for the operation of the contract. This is a misunderstanding. In law, the contract system involves the rights and obligations between the three rights entities of the state, corporate legal persons and managers. In fact, the relationship between these rights and obligations should be determined by two separate contracts. The first contract is government-designated