企业的经营承包,给企业增强了活力,但也容易导致企业经营者追求近期利益、注重短期行为的现象产生,尤其反映在固定资产的核算和管理上。 例如:一些企业的经营承包者,只重视抓产值,抓利润,拼设备,拼机器,根本不管企业固定资产的维修与更新,迫使有些设备使用寿命大大缩短。甚至在承包期满后, The contracting of the company’s operations has increased the vitality of the enterprise, but it has also tended to lead the company’s managers to pursue the recent benefits and pay attention to the phenomenon of short-term behavior, especially reflected in the accounting and management of fixed assets. For example, the contractors of some enterprises only pay attention to the value of production, grasp profits, fight equipment, and fight machines, regardless of the maintenance and renewal of the fixed assets of the enterprise, forcing the service life of some equipment to be greatly shortened. Even after the contract expires,