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鉴于承包经营责任制在我国的普遍适用和推广,对承包经营责任制中的某些重要问题从法律角度予以考察、分析,并作出相应规定,为承包经营者提供法律保障,建立和完善承包经营方面的经济法制,这确实是当前法学理论与企业实践中急待解决的一项重要课题。一、法律对实行的承包经营责任制所提出的关键问题从法律角度透视财产所有权问题,是企业承包经营责任制的关键问题,因为它涉及到企业履行合同义务的动力缘何而生?实现了企业个人利益分配后,所余利润归谁所有?企业自筹资金所形成的资产的地位和性质又将如何确认?这些都有必要从法律上加以阐述。
In view of the universal application and promotion of contract responsibility system in our country, some important problems in contract responsibility system are investigated and analyzed from the legal point of view, and corresponding regulations are provided to provide legal guarantee for the contract operators and to establish and improve contract management Economic legal system, which is indeed an urgent issue to be solved in the current jurisprudence and corporate practice. First, the law on the implementation of the contracted management responsibility system, the key issues raised Perspective from the legal point of view of property ownership is the key issue of the enterprise contract management responsibility system, as it relates to the enterprise to fulfill the contractual obligations of the motivation Why? Enterprise After the distribution of personal interests, the remaining profits owned by whom? The self-funded enterprises formed by the status and nature of the assets how to confirm? These are necessary to be elaborated from the law.