以两权分离为原则,以两保一挂为主要形式的承包经营责任制,已经历了三年的实践,事实证明,对于确保国家财政收入,调动企业和经营者的积极性,发挥了很大作用;对我国现阶段的国营企业相对来说,是一个比较好的办法。但也确实存在一些问题,突出的有两个:一是承包基数难定;二是短期行为难以控制。鉴于第一轮承包多数企业已经到期,在进行新的一轮承包中,对上述两个难题,已成为当前人们议论最多的热门话题,反映强烈。因此,在新的一轮承包中,如何解决是当前深化改革中的一个重要识题。拟就此谈谈个人的见解,试图探索一个科学合理、实际可行的办法。 Taking the separation of powers as the principle and the responsibility system of contracting management taking the two guarantees and one loss as the main forms, it has gone through three years of practice. Facts have proved that it has played a very big role in ensuring the state revenue and arousing the enthusiasm of enterprises and managers The role of state-owned enterprises in our country at this stage is relatively good way. However, there are indeed some problems, with two prominent ones: First, the contract base is hard to decide; second, short-term behavior is difficult to control. In view of the fact that most of the contractors in the first round of contracts have expired, the two difficulties mentioned above have become the hot topics that people are currently discussing most frequently during the new round of contracting. Therefore, how to solve it in the new round of contracting is an important problem in current deepening reforms. We intend to talk about personal opinions on this issue and try to explore a scientific, rational and practical way.