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在全民所有制大中型工业企业中,要不要实行承包经营责任制,这曾经是一个有争议的问题。争论的焦点是:企业在确保完成承包基数和财政上缴任务以后,超收部分是国家拿大头还是企业拿大头。这不仅是企业纯收入的分配问题,而且涉及到办企业的指导思想、理财的基本原则、企业改革的方向、企业经营机制的改革以及企业行为合理化等一系列原则性问题。经过多年来的探索、试验,现在,各方面的认识逐渐趋于一致,共同语言多了,在大中型企业中推行承包经营责任制已经进入到组织实施的新阶段。这的确是一个十分可喜的变化。这个变化表明,任何改革的构想、原则、方案、办法都要经受实践的检验,由千万人的社会实践来决定弃取。
In the national ownership of large and medium-sized industrial enterprises, whether or not to implement the contract responsibility system is once a controversial issue. The focus of the debate is: After ensuring that the company completes the contract base and fiscal transfer task, the over-receipt part is whether the country takes the big head or the company takes the big head. This is not only the issue of the distribution of net income of enterprises, but also involves a series of principled issues such as the guiding ideology of running a company, the basic principles of financial management, the direction of enterprise reform, the reform of business management mechanisms, and the rationalization of corporate behavior. After many years of exploration and experimentation, the understanding of all parties has gradually become more consistent and the common language has become more common. The implementation of the contract responsibility system in large and medium-sized enterprises has entered a new stage of organizational implementation. This is indeed a very welcome change. This change shows that any ideas, principles, programs, and methods of reform must be tested in practice and decided by the social practice of millions of people.