我国经济体制改革的总思路由以价格改革为中心转移到以深化企业改革为中心的道路上之后,摆在面前的现实问题是如何搞活企业。目前,承包经营责任制作为深化企业改革的一项重要措施,正在全国范围内普遍推行。承包经营责任制最大的特点就是,运用合同这种法律形式把国家和企业的责、权、利关系明确固定下来。承包经营合同是我国在改革中创造的一种新型合同制度,合同依法订立,即具有法律效力,主管部门与企业经营者和职工集体都必须全面覆行合同规定的义务,任何一方不得擅自变更或解除 After the general idea of ​​China’s economic restructuring has shifted from price reform as the center to deepening the reform of enterprises as the center, the realistic problem before us is how to invigorate the enterprises. At present, the contract management responsibility system as an important measure to deepen the reform of enterprises is being implemented nationwide. The biggest feature of contracting management responsibility system is that the legal form of contract is used to clearly define the relations between the state, the enterprise and the responsibilities and rights and interests. Contracting contracts are a new type of contract system created by our country in the course of reform. The contract is legally enforceable. The competent departments, enterprises and collectives of workers must fully implement the obligations stipulated in the contract. No party shall change or Lifted