目前,我国绝大多数企业正在实行承包制,少数企业正在进行股份制改革试点。同时,还有相当部分企业,特别是大中型企业正在组建和发展企业集团。我们可以通过完善和发展承包制、股份制试点及企业集团等现实途径,逐步实现股份制改革。首先,由于股份制本身是我国企业改革深化发展的客观趋势和要求,企业改革的深化发展,特别是承包制改革的深化发展,又必然为实行股份制奠定基础,创造条件。承包制不但孕育着股份制的胚胎,而且,它的许多作法都可以成为承包制进一步深化发展的改革形式,承包制的完善发展可以成为实现股份制的一个现实途径。完善发展承包制必须完善和改进承包基数确定的原则和方法,将只采用单个企业纵向比较确定基数,改为强调本企业的效益情况和行业发展水平,进行横向比较确定承包基数。必须变死基数为活基数;必须完善承包指标体系,将国有资产保值增殖指标作为最重要的承包指标;必须强化承包约束机制,实行资金分帐制和全员承包制,建立起承包风险基金。必须完善和发展实行承包制的宏观配套改革,主要是应逐步实行税利分流,税后 At present, the vast majority of enterprises in our country are carrying out the contract system, and a few enterprises are carrying out joint-stock reform pilot projects. At the same time, a considerable number of enterprises, especially large and medium-sized enterprises, are forming and developing enterprise groups. We can gradually realize joint-stock reform through the practical ways of improving and developing the contracting system, joint-stock system pilot projects and enterprise groups. First of all, since the shareholding system itself is an objective trend and requirement for deepening the reform of the enterprise in our country, the deepening development of the enterprise reform, especially the deepening of the reform of the contract system, will inevitably create conditions for the implementation of the shareholding system. The contract system not only breeds the embryo of shareholding system, but also, many of its practices can become a form of reform that further deepens the development of the contract system. The perfect development of the contract system can become a realistic way to realize the share system. Perfecting the development contract system must improve and improve the principle and method of determining the contract base. Only the single base will be used to determine the base of the vertical comparison. Emphasis will be put on the effectiveness of the enterprise and the level of development of the industry, and horizontal contracting will be conducted to determine the base of contract. It is necessary to change the base of living to a living cardinal number; it is necessary to improve the system of the index of contractualization and make the index of the preservation and multiplication of state-owned assets the most important index of contracting; and the mechanism of contractual and restraint must be strengthened to implement a sub-accounting system and a full-staff contractual system to establish a contractual risk fund. We must improve and develop the macro-package reform that implements the contract-based system, mainly through the gradual introduction of tax and profit diversion, after-tax