承包经营是现阶段经济管理方式改革的主要形式之一,它较好地体现了所有权与经营权适当分开的原则,在坚持社会主义公有制的基础上使企业有明显的经济责任、充分的经营权力和独立的经济利益,能够建立自我完善,自我发展,自我约束的机制。它有利于技术进步,增强企业活力,以保证国家财政收入的稳定增长。正如任何事物无不具有两重性一样,承包经营在推行中也具有不尽完善的一面。从实践中我们可以看到,承包经营的高效期大都集中在承包初期,表现为各项指标量以超乎寻常的 Contracting management is one of the main forms of economic management reform at the present stage. It reflects the principle of proper separation of ownership and management rights, and enables enterprises to have obvious economic responsibility and full management power on the basis of upholding the socialist public ownership And independent economic interests, to establish self-improvement, self-development, self-restraint mechanism. It is conducive to technological progress and enhance the vitality of enterprises in order to ensure the steady growth of national revenue. Just as everything is dualistic, contracting management also has an imperfect side in its implementation. In practice, we can see that the most efficient period of contracting operations is mainly concentrated in the early stages of contracting, showing the amount of each indicator to extraordinary