近年来,在推行承包经营责任制中,围绕如何完成企业承包任务,有不少企业普遍推行全面层层承包,把承包任务落实到车间、科室、班组甚至个人。他们认为,唯有如此才能确保企业承包任务顺利完成,理由是只要车间科室各自完成了承包任务,整个企业就自然而然地完成了承包任务。实质上企业内部层层承包,并不是企业承包经营责任制的完善、深化和发展,而是企业承包的简单延伸。笔者认为,不讲客观条件与具体情况,“一哄而起”或“一刀切”普遍推行内部层层承包的做 In recent years, in implementing the responsibility system for contracted operations, many companies have generally implemented comprehensive and multi-level contracting around how to complete the task of contracting companies, and have implemented the contracting tasks in workshops, departments, teams, and even individuals. They believe that the only way to ensure the smooth completion of corporate contracting tasks is because as long as the workshop departments have completed their respective contracting tasks, the entire company will naturally complete the task of contracting. In essence, the internal contracting of enterprises is not the perfection, deepening, and development of the responsibility system of contracted enterprises, but a simple extension of contracting. The author believes that, without regard to objective conditions and specific circumstances, “doing everything together” or “on the one hand” generally implements internal contracting