目前的承包经营责任制存在着一些弊端和缺点。诸如,国家收入不能与企业经济效益同步增长,落差较大。不能与工效挂钩有机衔接,不能充分调动职工的积极性,包盈不包亏,急功近利等。针对这些问题,笔者以“时效关联承包法,有利于增加财政收入,使承包制与工效挂钩有机衔接”为主要内容,提出对承包制加以完善、提高、深化的改革措施。 The current contract management responsibility system has some drawbacks and shortcomings. For example, the national income can not be synchronized with the economic growth of enterprises, a larger gap. Can not be linked with the work of organic convergence, can not fully mobilize the enthusiasm of workers, including the package does not cover losses, quick success. In response to these problems, the author puts forward the reform measures of improving, deepening and deepening the contract system with the main content of “the contract-of-contract-related contract law is conducive to increasing financial revenue and linking the contract system with the work efficiency.”