价格改革和企业改革是形成和健全市场调节机制的两个重要侧面。当前以双轨过渡为特征的生产资料价格改革与以承包经营为特征的企业改革,产生了一系列摩擦,其中最大的问题是原材料价格大幅度上涨,猛烈地冲击着“包死基数”的承包企业。如何处理好价格改革与承包制的关系,找出缓解两者摩擦的办法,是关系到改革能否较为顺利推进的重要问题。 Price reforms and corporate reforms are two important aspects of forming and improving market regulation mechanisms. The current price reform of production materials characterized by a dual-track transition and the reform of enterprises characterized by contracted operations have produced a series of frictions. The biggest problem is that raw material prices have risen sharply and they have violently impacted on the “bold-base” system. Contracting companies. How to handle the relationship between price reform and contracting system and find ways to ease the friction between the two is an important issue that concerns whether the reform can proceed smoothly.