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我国实行经营承包责任制十二年来的实践证明,效果是好的,它增强了企业的活力,调动了企业干部职工的生产经营积极性,使我们的经济有了较快的发展。但在看到成绩的同时,也应看到存在的问题。由于改革措施不配套,在承包期满时,常为一些税利指标的考核问题扯皮,使承包难于兑现。因为经营承包责任制,每届期限一般都是二至三年。经营责任者的责、权、利也就在这期间得到反映和享受。由于承包是有期限的,而且时间订的较短,加上改革措施不配套,难免不出现一些弊端。如:有些法人代表由于存在短期行为,在责任期内,为扩大自己的成绩,以换取承包所得到的利益,往往扩大成效,虛报效益。从而
Our practice of carrying out the contracting responsibility system over the past 12 years has proved that the effect is good. It has strengthened the vitality of enterprises and mobilized the enthusiasm of enterprises and staff in production and management so that our economy has enjoyed rapid development. However, while seeing the results, we should also see the existing problems. As the reform measures are not complete, when the contract expires, it is often overwhelmed by the assessment of some tax and profit indicators that making it difficult for the contract to be honored. Because of operating contract responsibility system, each term is generally two to three years. The responsibilities, rights and benefits of those responsible for business are also reflected and enjoyed during this period. As the contracting period is limited and the time is short, inevitably, some drawbacks will inevitably occur if the reform measures are not complied with. For instance, some legal representatives often expand their effectiveness and make false reports of their profits in return for the benefits they receive from their contracts during the period of their responsibility because of their short-term behavior. thereby