全军现有企业3700多个,总产值达140多亿元,是军队预算外收入的重要来源。在改革的大潮中,这些企业不甘落后,摆脱了自身的羁绊,先后进行了利改税和承包责任制的实践。但企业关心的是改革的下一个目标是什么? 一、承包制有喜有忧实行承包制是军队企业改革迈出的可喜一步。两年多来的情况表明,承包制的推行,打破了军队企业多年来经营上的 More than 3,700 existing enterprises in the army have a total output value of over 1.4 billion yuan, which is an important source of extrabudgetary income for the military. In the tide of reform, these enterprises are not far behind and get rid of their own fetters. They have successively carried out the practice of increasing profits and taxes and reforming the system of contract responsibility. However, what is the next objective of the reform that the enterprises are concerned with? First, the contracting system has the joyous and conscientious implementation of the contract system. It is a gratifying step toward the reform of the armed forces. The situation in more than two years shows that the implementation of the contract system has shattered the military operation over the years