《全民所有制工业企业承包经营责任制暂行条例》(以下简称承包条例)是1988年2月27日由国务院颁布,3月1日正式实施的。承包条例的颁布实施,使我国以承包为主要内容的企业经营机制的改革步入了法制轨道。它用法律的形式肯定了近年来企业改革的成果,对于指导和完善承包经营责任制,继续有效地探索两权分离的形式,有着重要意义。 “Provisional Regulations on the System of Contracting Management by State-Owned Enterprises” (hereinafter referred to as “Contract Regulations”) was promulgated by the State Council on February 27, 1988 and was officially implemented on March 1. The promulgation and implementation of the regulations on contracting have brought the reform of the operating mechanism of enterprises in our country, with the main content of contracting, into a legal orbit. It affirmed the achievements of the enterprise reform in recent years in the form of law, which is of great significance for guiding and perfecting the responsibility system of contracting management and continuing to effectively explore the form of the separation of the two powers.