当前,不少企业正在试行的全员抵押承包,不失为是对承包机制的补充、完善和发展,是增添企业活力的又一条新路。全员抵押承包与其它改革形式比较,具有更多的优越性,它既体现了企业所有权与经营权分离的原则,又体现了公有制为主体的社会主义原则;既能弥补承包经营责任制的某些不足,又能较好地调动承包者和职工的积极性。解决企业负盈不负亏的问题。这种承包形式独有的简便易行、运用范围广、优越性多的特点,已逐步被人们认识,大有迅速发展之势,在企业在推行全员抵押承包过程中,以下几个问题值得注意: 一、要分层分档合理确定抵押金额标准。企业全员抵押金额的确定,应根据企业规模,经营状况和企业成员责任大小区别对待,充分体现责任、风险,利益相统一的原则,坚持因企业、因人制宜, At present, many companies are trying out mortgages for all employees, which is regarded as a supplement, improvement, and development of the contracting mechanism. This is another new way to increase the vigor of the company. The mortgage contracting of all employees has more advantages than other forms of reform. It not only embodies the principle of separation of corporate ownership and management rights, but also embodies the principle of socialism with public ownership as the main body; it can compensate for the responsibility of the contracted management system. These deficiencies can better mobilize the enthusiasm of contractors and employees. Solve the problem of negative profits. This unique form of contracting, with its unique features of ease of use, wide application, and superiority, has gradually been recognized by people and has grown rapidly. In the process of implementing all-company mortgage contracting, the following issues are worthwhile. Note: 1. It is necessary to determine the mortgage amount standard by stratified filing. The determination of the amount of mortgage for all employees of an enterprise shall be treated differently according to the size of the company, the operating conditions and the size of the members’ responsibilities, fully embodying the principles of responsibility, risk, and interest, and insisting on the principle of adapting the company to individual conditions.