床化企业改革、完善企业的经营机制是当前面临的重要课题。企业实行承包经营,是我国社会主义初级阶段对“两权分离”所进行的有益的探索,是一条较为符合我国现实的企业改革之路,它可以避免所有制改革所带来的心理震荡,而且适应我国现阶段企业管理水平和技术水平,承包经营的主要功能在于通过合同方式, The reform of bed companies and the improvement of their operating mechanisms are currently an important issue. The contracted management of enterprises is a beneficial exploration of the separation of the two powers at the initial stage of socialism in our country. It is a road to enterprise reform that is more in line with our country’s reality. It can avoid the psychological shock brought about by the ownership reform and adapt to it. At the present stage, China’s enterprise management level and technical level, the main function of contracted operations is to adopt contractual methods.