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承包制是以承包经营合同形式,确定国家与企业的责权利关系,使企业做到自主经营、自负盈亏的经营管理制度。股份制则是以入股的方式,把分散的、属于不同所有者的生产要素集中起来,合理经营,按股分红,自负盈亏的企业财产组织形式。承包制强调的是建立科学的经济责任制体系,解决企业经营方式和建立利益调节机制;股份制着限于理顺企业的财产关系,解决国有制企业产权关系模糊化的状况。因此,承包制与股份
The contracting system is in the form of contracted operating contracts, determines the relationship between the responsibility of the state and the enterprise, and enables the company to operate its own management system with its own profits and losses. The shareholding system is based on the form of equity participation in the enterprise, which integrates decentralized production factors that belong to different owners, manages the business rationally, and distributes dividends on a pay-as-you-go basis. The contracting system emphasizes the establishment of a scientific system of economic responsibility, solving business operations and establishing interest adjustment mechanisms; the joint-stock system restricts the rationalization of the company’s property relations and solves the problem of obscure state-owned enterprises’ property rights. Therefore, the contract system and the shares