目前,商业企业改革的主要形式是承包制,这种形式较易推行,效果一般尚好。但在实行承包制的过程中也出现了不少问题,其中最突出的是企业资产所有者的代表——企业主管部门与企业所簧订的承包合同不完善,或是相互之间的权利义务不明确,或是责、权、利不对称,使得有些主管部门仍然经常干预企业的经营活动;有些企业钻承包合同不完善的空子,表现出严重的短期引为,造成企业包袱很重,后劲不足等问题,影响了 At present, the main form of reform of commercial enterprises is the contract system, which is easier to implement and the effect is generally good. However, many problems have arisen in the implementation of the contracting system. The most prominent of these is the representative of the owner of the enterprise’s assets—the contractual contract between the competent department of the enterprise and the enterprise is incomplete, or the rights and obligations between each other. Unclear, or the asymmetry of responsibility, power, and profitability, has caused some competent authorities to constantly intervene in the business activities of enterprises; some companies have drilled contracted contracts with imperfect loopholes, and have shown serious short-term incentives, resulting in heavy corporate burden and stamina. Insufficiency and other issues affect the