承包经营责任制作为当前一种企业生产经营管理的一种制度,在理论上和实践中应当是一个体系,这个体系包括国家与企业和企业内部两个层次。在这个体系中,国家与企业之间的承包是主体,是建立企业内部承包的前提,企业内部的经济责任制是履行企业对国家对社会所承担责任的保证,是工业经济责任制的基础。从第一轮承包的实践来看,承包制发挥了巨大的作用,但也反映出一些亟待完善的问题,如基数界定问题,产权关系问题、主人翁地位问题,分配不公问题等等。在对完善承包制的研究中,除了把握好 Responsibility for contracting management is a kind of system for current production, operation and management of enterprises. It should be a system in theory and practice. This system includes the two levels of the state and the enterprise and the enterprise. In this system, the contract between the state and the enterprise is the main body, and it is the premise of establishing the internal contracting of the enterprise. The internal economic responsibility system is the guarantee for fulfilling the responsibilities of the enterprise to the country and the foundation of the industrial economic responsibility system. Judging from the practice of the first round of contracting, the contracting system has played a huge role, but it also reflects some issues that need to be improved, such as the definition of the base number, the issue of property rights, the status of ownership, and the problem of unfair distribution. In the study of improving the contracting system, in addition to grasping well