由于推行企业承包经营责任制,目前已初步实现了国家所有权和企业经营权的分离。通过国家和企业利润分配关系上的变化,进一步调动了企业的积极性。随着改革的不断深入,承包经营过程中的行为短期化和包盈不包亏的现象也渐渐暴露出来。为解决这个问题,在理论界和企业界都作了许多有益的尝试和探讨。《财务与会计》1988年第12期刊登的李景新和薛成秀《谈谈承包企业试行资金分帐问题》一文中提出:承包企业试行资金分帐制是解决承包企业负 Due to the implementation of the contract responsibility system of enterprises, the separation of state ownership and enterprise management right has been initially achieved. Through the changes in the distribution of profits between the state and the enterprises, the enthusiasm of the enterprises has been further mobilized. With the continuous deepening of reform, the behavior of contracting business in the process of short-term and not including the phenomenon of package profit loss gradually exposed. In order to solve this problem, both the theoretical circle and the business circle have made many beneficial attempts and discussions. Li Jingxin and Xue Chengxiu, published in the 12th issue of Finance and Accounting in December 1988, talked about the issue of sub-account appropriation by contracting enterprises: In the paper, the trial subdivision of funds by contracting enterprises is the solution to the problem of contracting enterprises