本文认为,承包制的实质是改革以来我国实行工业经济责任制的延续,是一种适合当前新旧体制转轨时期的企业改革制度。在目前情况下,承包制难以被取代,而只能逐步完善,直到寻找列新的企业改革制度为止。 This paper argues that the essence of the contract system is the continuation of the industrial economic responsibility system in our country since the reform and is a system of enterprise reform that is suitable for the transitional period between new and old systems. Under the current circumstances, the contracting system can hardly be replaced and can only be gradually improved until a new enterprise reform system is sought.