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近几年来,随着企业改革的不断深化,租赁制和各种形式的承包经营责任制在不断完善。但是企业改革的实践往往使人们感到,目前的租赁制和承包制遇到了许多难以克服的困难。企业的财产所有权模糊,还不能完全解决“两权分离”、政企分开以及与发展商品经济要求相适应的微观基础的再造问题等,这就使企业自我改造、自我积累、自我发展的能力受到了一定的限制;缺乏国家、企业和个人三者利益统一的、共同承担企业经济责任和风险的内在动力;缺乏自主经营、自负盈亏的财产基础。
In recent years, with the continuous deepening of enterprise reform, the lease system and various forms of contractual management responsibility system continue to improve. However, the practice of enterprise reform often makes people feel that the current rental system and contract system have encountered many insurmountable difficulties. The property ownership of enterprises is vague and can not completely solve the problem of the separation of the two powers and the separation of government and enterprises as well as the micro-foundation rebuilding problems that are compatible with the development of commodity economy requirements. This will make the enterprises self-reliance, self-accumulation and self-development A certain limit; the lack of the unity of interests of the state, enterprises and individuals to share the economic motivation and risk inherent in the enterprise; the lack of self-employed, self-financing property base.