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随着农村和城市经济体制改革的开展,公民个人承包经营企业法人单位以及车间、班组等企业法人分支机构的现象不断出现。这种个人承包经营合同的特征是,全民或集体所有制企业或企业分支机构的所有者为发包人,公民个人为承包人;发包人将企业或企业分支机构的固定资产和必要的流动资金发交承包人,承包人自主经营,自负盈亏,经营利润除按约定比例向发包人提交承包金,按约定提取公共积累外,其余全部归承包人个人所有;被承包的企业或企业分支机构在其承包期限内的债务和亏损,全部由承包人承担。这种承包经营责任制形式,发包人有一定程度的风险。发包人在一定条件下,负有代偿承包人债务的责任。若承包经营合
With the reform of the economic system in rural areas and cities, there has been a continuous appearance of legal entities such as privately owned and contracted business enterprises as well as branch offices of enterprises and corporations such as workshops and squads. The characteristics of such a contract for individual contracting are that the owner of a wholly owned or collectively-owned enterprise or a branch of an enterprise is the contractor and the individual of the individual is the contractor; the contractor issues the fixed assets and the necessary working capital of the branch of the enterprise or enterprise with the necessary liquidity Contractors, contractors operating independently, self-financing, operating profits in addition to the agreed proportion of the contractor to submit the contract, according to the agreement to extract public accumulation, the rest all owned by the contractor; contracted enterprises or branch offices in its contract Debt and losses within the period, all borne by the contractor. This form of contract responsibility system, the contractor has a certain degree of risk. Under certain conditions, the employer has the responsibility of compensating the contractor for the debts. If the contract management cooperation