我国乡镇企业承包经营责任制始于党的十一届三中全会的一九七九年年初。十年来乡镇企业实行承包责任制和承包合同制,使乡镇企业的经济活动逐步纳入了法制轨道。当前在治理整顿深化乡镇企业改革时,亟需以法律手段使之制度化、规范化,促进乡镇企业持续、稳定、协调发展。本文就完善乡镇企业承包责任制的以下几个主要问题作些法律思考:一、经济承包合同的发包方(企业所有者)的法律地位问题。作为乡镇企业所有者的乡镇“合作经济联合社”,是乡镇企业经济承包合同的发包人,应依法有权决定乡镇企业的经营方向、形式、人员和分配等重大问题。但事实现在还是乡政府、乡党委说了算。正因为发包方无权,于是企业成为乡政府的“附属物”,随意占用企业资金,干预企业自主权 The responsibility system for the contractual management of township enterprises in our country starts from the beginning of 1979 at the Third Plenary Session of the 11th Central Committee of the Party. In the past ten years, township and village enterprises have implemented the contract responsibility system and contract system, bringing the economic activities of township and village enterprises gradually into the legal system. At present, when we are trying to rectify and deepen the reform of township and village enterprises, we urgently need to make it institutionalized and standardized by law and promote the sustainable, stable and coordinated development of township and village enterprises. This article makes some legal considerations on perfecting the following several major problems of the contractual responsibility system of township and village enterprises: First, the legal status of the contractor (owner) of the economic contract. Township and town cooperatives, the owners of township and village enterprises, are the contractors of the economic contract for township and village enterprises. They should have the power to decide the major issues concerning the operation direction, form, personnel and distribution of township and village enterprises according to law. But the fact is still the township government, township party committees have the final say. It is precisely because the Employer has no rights, so the enterprise became the township government’s “subsidiary”, arbitrarily occupy the corporate funds, intervention in business autonomy