“欠收自补”是承包经营责任制的原则及特点之一。其基本含义是:在企业完不成承包任务时,要用企业自有资金弥补其承包上缴任务的不足部分(在实行资金分帐制的 “Underlying self-recovery” is one of the principles and characteristics of the contract responsibility system. The basic implication is that when an enterprise is not able to complete the contracting task, it must use the company’s own funds to make up for the insufficiency of its contracted and paid task (in the implementation of the fund