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我国的企业承包经营责任制自1982年问世以后,一度由于利改税的全面实施,几乎销声匿迹,1987年又重新成为微观基础再造的主流。截止1987年底,全国预算内工业企业的承包面已达80%,深圳市二级公司向集团(总)公司实行承包的达90%,三级公司向二级公司承包的占75&。不可否认,承包制毕竟是在分配关系尚未明确、市场机制尚未形成、价格体系尚未理顺、政企关系尚未彻底分开的情况下仓促上马、普遍推行的,它的迅速发展与宏观环境改革的不协调、不配套亦形成了较大矛盾,在实施过程中确实暴露了许多弊端或曰有待于完善的地方,但承包制在全国范围迅速推行这一现象本身反映出来的内在必然性却不容忽视。
Since its inception in 1982, China’s corporate contract responsibility system has almost disappeared due to the full implementation of tax reform, and in 1987 it has again become the mainstream of micro-restructuring. By the end of 1987, the contracted area of industrial enterprises within the budget of the country had reached 80%, and Shenzhen secondary companies had implemented 90% of the contracts for group (headquarters) companies, and the third-tier companies had contracted to second-tier companies. It is undeniable that the contracting system, after all, has been hurriedly launched and universally implemented when the distribution relations have not yet been clarified, the market mechanism has not yet been formed, the price system has not been straightened, and the government-enterprise relationship has not yet been completely separated. Its rapid development and the failure of the macro-environmental reform Coordination and incompatibility have also led to major contradictions. In the implementation process, many defects or flaws have yet to be improved. However, the inherent inevitability of the rapid implementation of the contract system in the country cannot be ignored.