随着改革的深入，现行的承包经营责任制还不够完善，而推行净资产全员风险抵押承包，是对承包经营责任制的完善和发展。净资产全员风险抵押承包的运行模式和内容如下：1．承包利润基数的确定计划和考核承包利润基数的测定由四项利润指标组成，即：净资产利润率8％，消费基金利? With the deepening of reforms, the current responsibility system for contracted operations is still not perfect, and the implementation of risk-based mortgage contracting for net assets is the improvement and development of the contract responsibility system. The operating model and content of net assets full-risk mortgage contracting are as follows: 1. The determination of the planning base for contracted profit and the measurement of the base profit of the contracted appraisal consist of four profit indicators, ie, the profit margin of net assets is 8%.