实践证明,目前实行的企业承包责任制对促进所有权和经营权的适当分离,调动企业和职工的积极性,挖掘企业潜力都有一些好处。但也突出地存在企业行为短期化和财政收入固定化的问题。因此,笔者认为在目前实行真正的“股份制”条件尚不成熟的情况下,试行“在企业产权组织形式上采用股份制,在股权收益分配上采用承包制,即承包股份制”的办法,作为今后实行真正的“股份制”的过渡,是可行的。 Practice has proved that the currently implemented contract responsibility system for enterprises has some advantages in promoting proper separation of ownership and management rights, mobilizing the enthusiasm of enterprises and employees, and tapping the potential of enterprises. However, there are also outstanding issues of short-term corporate behavior and financial income fixing. Therefore, the author believes that under the current immature conditions of implementing the “shareholding system”, the “trial system adopted in the form of corporate property rights and the contracted system for the distribution of equity income, that is, the contracted stock system” will be implemented as a method to be implemented in the future. The real “shareholding system” transition is feasible.