实行承包经营责任制和租赁制,是增强企业活力。促进企业发展,调动职工积极性的有效形式。但在实际执行中,由于缺乏严格的考核办法,因此在一些企业中出现了不同程度的短期化行为。企业短期化行为的表现主要有三个方面:一是一些经营者把承包、租赁作为权宜之计,没有长期打算,在组织经营时,为了追求眼前利益甚至不惜牺牲长远利益,该摊的费用不摊,该削价处理的商品不处理,把当年财务包袱向后移以至包袱越背越重,效益越来越低。二是将企业留利分光吃净、不留余地,甚至在经济效益不佳或没有奖励基金 The implementation of contract responsibility system and lease system is to enhance the vitality of enterprises. Promote the development of enterprises and mobilize effective forms of employee motivation. However, in actual implementation, due to the lack of strict assessment methods, there have been varying degrees of short-term behavior in some enterprises. There are three main aspects of the short-term behavior of enterprises: First, some operators regard contracting and leasing as expedient measures, and they do not have long-term plans. In the course of organizing operations, in order to pursue the immediate interests and even at the expense of long-term interests, the expenses of the stalls will not be shared. The goods processed by the price cuts are not processed, and the financial burdens in the current year are shifted backwards and the burdens on the back are heavier and the benefits are getting lower and lower. The second is to split the company’s profit margins into nets, leaving no room for surplus, even in poor economic efficiency or without incentive funds.