文章认为,在完善承包经营责任制的问题中,“基数”和“分配”问题是两个主要问题,它涉及到国家、企业、个人三者利益的调整,至关重要。据此,文章对“基数”和“分配”问题提出了可供参考的完善方法。作者认为,“基数”的关键在于限制基数所带来的负作用;“分配”的关键是要在激励机制和约束机制之间寻求一个结合点。 The article argues that in improving the responsibility system of contracting management, the “cardinality” and “distribution” are two major problems. It involves the adjustment of the interests of the state, enterprises and individuals, and is of the utmost importance. Accordingly, the article puts forward the perfect method for reference for the “cardinality” and “distribution” issues. The author believes that the key of “cardinality” is to limit the negative effect of cardinality; the key of “distribution” is to seek a combination of motivation mechanism and constraint mechanism.