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推行承包制已经四年多,其积极作用和消极作用都已得到了较为充分的体现,笔者认为,承包制存在以下五个方面的矛盾,解决这五个矛盾,对于进一步完善承包制具有重要作用。一、总体效益提高,财政收入下降评价承包制的利弊得失,最根本的是看其经济效益是否真正提高。由于人们所处的角度不同,对经济效益范畴的内涵也认识不同,结论也不同。按企业实现利税的口径看,承包企业的经济效益是有所提高的,但从财政收入的角度看,却是财政少收,财政收入占国民收入的比重逐年下降。1987年全面推行承包制之前,大中型企业活力不足,经济效益连续滑坡,推行承包制后企业经营状况
The implementation of the contract system has been more than four years, and its positive and negative effects have been fully reflected. The author believes that there are contradictions in the following five aspects of the contract system and solving these five contradictions, which plays an important role in further improving the contract system . First, the overall efficiency increase, the decline in fiscal revenue Evaluation of the advantages and disadvantages of the contracting system, the most fundamental is to see whether its economic benefits really improve. Because people are in different perspectives, they also have different understandings on the connotation of economic benefits and have different conclusions. According to the caliber of profits and taxes realized by enterprises, the economic benefits of contracting enterprises have been raised. However, from the point of view of fiscal revenue, revenue from contracting enterprises has been reduced, and the share of fiscal revenue in national income has been declining year by year. Prior to the full implementation of the contract system in 1987, the vitality of large and medium-sized enterprises was sluggish, the economic benefits continued to decline, and the business conditions of enterprises after the implementation of the contract system