本文对改革以来我国实行企业承包经营责任制的理论和实践进行了总体探讨。文章认为,承包制是社会主义生产关系的本质体现。从目前的实际情况出发,坚持和完善企业承包经营责任制符合社会主义经济发展的总体方向。企业的承包主体应是企业的劳动者集体,企业家应是他们的代表而不是雇佣他们的厂主。关于国家和企业利益的分配,作者认为承包基数的确定应予进一步完善,要实行税利分流,规定一定量的绝对数为基数,在此基础上确定相对比例的上缴额,并在这样的比例中实行超收分成。文章强调,分成比例的确定应与物价上涨指数挂钩,以实现通货膨胀风险的共同承担。文章认为,承包制应促使企业实行自我改造、自我发展和自我积累并实现自负盈亏,作者提出了鼓励企业使用留利进行投入的对策。对于工资总额与经济效益挂钩问题,作者提出一边继续实行各种行之有效的挂钩形式,一边进行价格改革的观点。最后,基于纠正企业短期行为的考虑,文章提出适当延长承包期,并坚决兑现承包奖励等观点。而为了适应企业经营周期的波动变化,建立适当的风险基金以便以丰补欠,也是改进兑现承包奖励的一条行之有效的办法。 This article has carried on the overall discussion to the theory and the practice of our country carrying out the contract responsibility system of the enterprise since the reform. The article holds that contracting system is the essence of the socialist production relations. Starting from the actual situation at present, adhering to and perfecting the responsibility system of contracting management of enterprises accords with the overall direction of socialist economic development. The contracting entity of an enterprise should be a collective of workers in an enterprise, and entrepreneurs should be their representatives instead of the owners who hire them. On the distribution of the interests of the state and enterprises, the author believes that the determination of the contract base should be further improved, the implementation of tax and revenue diversion, the provisions of a certain amount of absolute number as the base, on the basis of determining the relative proportion of the amount paid, and in such a ratio Implementation of super income into. The article emphasizes that the determination of the share ratio should be linked with the price inflation index so as to realize the common assumption of the inflation risk. The article believes that the contract system should encourage enterprises to self-improvement, self-development and self-accumulation and achieve self-financing, the author put forward to encourage enterprises to use profits to invest in countermeasures. As to the issue of the total wage and the economic benefits, the author puts forward the view that price reform should be carried out while continuing to implement various effective linked forms. Finally, based on the consideration of correcting the short-term behavior of the enterprise, the article puts forward the viewpoints of extending the contract period appropriately and resolutely fulfilling the contract award. In order to adapt to the fluctuation of the business cycle of the enterprise, setting up an appropriate risk fund so as to compensate for the deficit is also an effective way to improve the contract award.