我国经济从1988年开始又一次进入了调整时期。这次调整的核心是调整国民收入分配格局。如何看待形成现行国民收入分配格局的企业承包责任制,是这次调整首当其冲的关键问题,特别是现行承包制在今明两年到期后的出路选择,更是令人关注。一、承包制的初衷与现实以企业承包制作为现阶段我国企业改革的基本形式,是在当时我国发展与改革同时面临极为严峻的形势下作出的抉择。1986年以放权让利为基本内容的浅表层次的改革因国家无力继续让利而走到了尽头。已有的放权让利改革虽然使企业有了较强的利润动机,市场机制的调节作用也开始增强,但放权改革并未改变企业内在的经营机制。由于缺少相应的自我约束 Since 1988, China’s economy has once again entered a period of adjustment. The core of this adjustment is to adjust the national income distribution pattern. How to treat the contracting responsibility system of enterprises that forms the current pattern of distribution of national income is the key issue that should bear the brunt of this adjustment. In particular, it is even more of concern that the current contracting system should have a way out after its expiration in the next two years. First, the original intention and reality of the contract system The contract system of enterprises as the basic form of enterprise reform in our country at the present stage is a decision made under the extremely grim situation of China’s development and reform at the same time. The superficial-level reforms that took decentralization and profit sharing as the basis in 1986 came to an end due to the inability of the state to continue letting profits. Although the existing decentralization reform gave the enterprises a strong profit motive and the regulatory role of the market mechanism started to increase, decentralization reform did not change the inherent operating mechanism of the enterprise. Due to the lack of corresponding self-restraint