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承包经营责任制作为两权分离的实现途径之一,已被我国的经济体制改革和立法所肯定。就目前来看,国营工业企业的承包已全面展开,并取得了可喜的成绩。然而,作为承包经营合同重要内容的承包基数,尽管在法律上有所规定,但在实践中却较难解决。这一问题解决与否,解决的好坏都直接影响企业的活力和国家与企业以及职工的切身利益。因此,笔者试图就此问题谈谈自己的粗浅看法。一、目前承包方法的弊端。对于承包基数,目前的方法一般都是以企业承包前该企业在某一年限内所上交的利润作为承包的基数。《全民所有制工业企业承包经营责任制暂行条例》第10条第1款规定:“上交利润基数一般以上年上
As one of the ways to realize the separation of the two rights, the contract management responsibility system has been affirmed by our country’s economic system reform and legislation. At present, the contracting of state-owned industrial enterprises has been carried out in an all-round way and gratifying achievements have been made. However, the contractual basis, which is an important part of a contract for the operation of a contract, is difficult to solve in practice though it is prescribed by law. Solving this issue or not, the quality of the solution has a direct impact on the vitality of enterprises and the vital interests of the state, enterprises and staff. Therefore, the author tries to talk about his superficial view on this issue. First, the shortcomings of the current contract method. For the contract base, the current method is generally based on the company before the contract within a certain period of time to pay the profits as the base contract. Article 10, Paragraph 1 of the Provisional Regulations on Responsibility System for Contracting Management of State-Owned Property-owned Enterprises stipulates that: "The base of profits handed over is generally the same as that of the previous year