我们要处理好国家与企业的关系。“八五”期间乃至今后十年,仍然要把企业改革作为经济体制改革的重点。不仅要增强企业的活力和自我发展的能力,而且要完善企业自我约束机制,克服企业的短期行为。要稳定和完善企业承包责任制,并通过试点,逐步向税利分流、税后还贷、税后承包过渡。过渡时间的长短和过渡 We must handle the relationship between the state and the enterprise. During the period of the “Eighth Five-Year Plan” and the next ten years, it is still necessary to regard enterprise reform as the focus of economic restructuring. It is necessary not only to enhance the enterprise’s vitality and self-development ability, but also to perfect the self-discipline mechanism of the enterprise and to overcome the short-term behavior of the enterprise. It is necessary to stabilize and improve the contract responsibility system of enterprises, and through trials, gradually shift the tax and profit distribution, repayment after taxation, and post-tax contracting. The length of transition time and transition