企业承包以后,面临着三个突出的问题:一是在发挥经营者积极性的同时,如何充分发挥全体职工的积极性;二是面对承包指标的压力和市场竞争的风险,如何从经营者个人承担风险变为企业全员共担风险;三是如何通过承包经营,使企业逐步成为自主经营、自负盈亏的商品生产者和经营者.在改革实践中出现的全员抵押承包,对解决上述问题进行了有益的探索.全员抵押承包确立了全体职工在企业中的主体地位,强化了利益共享、风险共担的利益与风险相互统一的激励机制,增强了企业自主经营、自负盈亏的能力.它吸收了承包 After contracting, enterprises are faced with three outstanding problems: First, while giving full play to the enthusiasm of managers, how to give full play to the enthusiasm of all employees; Second, facing the pressure of contracting indicators and the risk of market competition, how to bear personal responsibility from the operators Risks become risk shared by all employees of the company. Third, how to use contracted operations to make the company gradually become a producer and operator of self-operated, self-financing products. All the employees’ mortgage contracts that emerged in the reform practice are used to solve the above problems. The beneficial exploration of all employees’ mortgage contracting has established the dominant position of all employees in the enterprise, strengthened the incentive mechanism for benefit sharing and risk-sharing benefits and risks, and enhanced the ability of independent management and self-financing. Absorbed contract