【案情】1993年3月1日,福建东方机械厂决定将内部独立核算具有营业执照的经营部(下称东方厂经营部)让任该厂经营科副科长的被告人卓进荣及其他五名职工集体承包,由被告人卓进荣任经营部承包负责人。该经营部自1993年3月起实行自负盈亏,自筹资金,保证上交,超收自留的经济承包。同时,该承包方案第三条规定:“承包期间,经营部人员所需费用如工资、奖金等及经营所需各项开支一律自理;职工住院、产假等由厂部负责。”第四条规定:“经营部财务自行管理,每月与厂部结算一次,如需使用 【Case】 On March 1, 1993, Fujian Dongfang Machinery Factory decided to let the internal independent business department with business license (hereinafter referred to as the Oriental Business Department) let the defendant Zhuo Jinrong and other five Collective contracting of employees, the defendant Zhuo Jin Rong contractor responsible for the business department. Since March 1993, the operation department has assumed self-financing, self-financing, and guaranteed economic contracts surrendered and surrendered. At the same time, the contract stipulates in Article III: ”contractor period, the operating costs of staff such as salaries, bonuses and operating expenses are all self-care; workers hospitalization, maternity leave is responsible for the factory. “ The fourth Article states: ”Management of financial management department, monthly settlement with the factory once, for use