企业实行承包经营后,释放了企业活力。但还需要进一步完善。一、确定承包基数不能简单地采取纵向比较法。即,根据上年的任务完成数或前三年的平均数,来确定承包基数和递增比例是不够合理的。应充分考虑企业的人员、技术、资金和设备等方面的潜力,按照行业指标考核标准,参考横向同类企业的发展速度,兼顾企业历年发展水平来确定。使企业承包的上交利润基数、递增比例尽量达到合理、先进、科学的要求。二、承包合同的考核指标必须全部刚性化。从现有承包合同看,其考核指标一般都确定有产值、利润、上交所得税、技改投入、消化包袱、新产品开 After the implementation of contracting business enterprises, the release of the vitality of enterprises. But still need to be further improved. First, to determine the contract base can not simply adopt the longitudinal comparison method. That is, based on the number of tasks completed in the previous year or the average of the previous three years, it is not reasonable to determine the number of contracted bases and the percentage of increase. We should give full consideration to the potentials of personnel, technology, capital and equipment in the enterprise, determine the standards according to the industry indicators, refer to the development speed of similar enterprises in the horizontal direction, and balance the development level of the enterprises over the years. The contractual turnover of the profits base, increasing the proportion as far as possible to achieve reasonable, advanced and scientific requirements. Second, the contractual indicators of the assessment must be all rigid. From the existing contract contract, the assessment indicators are generally identified with output value, profits, pay the income tax, investment in technology, digest the burden of new products open