党的十一届三中全会以来,我们党和国家分别在农村和城市推行了经济体制改革。在农村主要推行家庭联产经营承包经济责任制,在城市先后推行第一、二步利改税和承包经营责任制。同样是推行“承包经营责任制”,在农村获得了巨大成功,在城市却收效甚微。究其原因,笔者认为主要是:农村实行经济承包责任制后,国家“不包不保”;城市实行经营承包责任制后,国家与企业总是跳 Since the Third Plenary Session of the Eleventh CPC Central Committee, our Party and the country have respectively implemented economic restructuring in rural areas and cities. In rural areas, the system of contractual economic responsibility for household collective production is mainly implemented, and the first and second steps of the tax reform and contract responsibility system have been successively implemented in the cities. Similarly, the implementation of the “contract responsibility system” has achieved great success in rural areas and has had little success in cities. The author thinks that the main reason is that after the implementation of the economic contract responsibility system in the rural areas, the country “does not guarantee the security”; after the city has implemented the contract responsibility system, the state and the enterprise will always jump.