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党的十三届五中全会充分肯定了承包经营责任制是现行阶段搞活企业、提高经济效益的一条比较好的途径。但是,由于改革缺乏总体设想,市场机制、价格体系、政策性因素变化等外部条件和其他改革措施之间缺乏协调配合,使承包经营责任制在执行过程中,出现“松、散、乱”现象,导致企业预算外资金盲目增长。主要表现在: 一是有的企业承包基数定的不够合理,上交利润少,自己留得多,致使企业将“富裕”的留利转向职工消费。
The Fifth Plenary Session of the 13th Central Committee of the Party fully affirmed that the responsibility system of contracting management is a good way to invigorate enterprises and increase economic efficiency in the current stage. However, due to the lack of general assumptions in the reform, the lack of coordination and coordination between external conditions such as market mechanism, price system and policy changes, and other reform measures make the phenomenon of “loose, scattered and disorderly” appear in the implementation of the responsibility system of contracting management , Leading to the blind growth of extra-budgetary funds. Mainly manifested in: First, some enterprises set the base contract is not reasonable enough, pay less profits, much to stay, resulting in enterprises will be “wealthy” profit-oriented shift to employee spending.