红安县饮食服务公司从1991年起对下属11个年年亏损的小企业推行了资产承包办法,大胆引进资金、技术和人才,从而使一些多年来无力改造的旧门店得到改造,新开辟了百货、纺织、副食、五金、家电、建材等项目的经营业务,企业因此发生了根本变化。1991年,全公司一举扭亏为盈;1992年元至7月,共完成营业收入164.4万元,实现利税25.7万元,又分别比上年同期增长41.7％和25.3％;按照合同规定,公司对资产承包企业除不负担其职工的工资和费用支出外,还可收取承包费15万元。这样既为小型企业创造了同个体户平等竞争的条件,减轻了企业负担,又促进了企业发展,使小型商业企业走出了困境。资产承包是利用国营老商业企业的门店优势,在同等条件下,将其资产既对内又对外进行承包并收取承包费的一种办法。该公司实行承包的11户企业中,属公司 Hongan County Catering Services Co., Ltd. has implemented asset contracting measures for 11 small-scale enterprises that have suffered losses since 1991, and has boldly introduced capital, technology and talents. As a result, some old stores that have been incapable of retrofitting over the years have been transformed and new department stores have been opened up. Businesses such as textiles, textiles, non-staple food, hardware, home appliances and building materials have undergone fundamental changes. In 1991, the whole company turned a profit in one fell swoop; from 1992 to July, it had a total operating income of 1.644 million yuan, a profit and tax of 257,000 yuan, and an increase of 41.7% and 25.3% respectively over the same period of the previous year; according to the contract, the company In addition to not paying the wages and expenses of its employees, asset contracting companies may also charge a contracting fee of 150,000 yuan. This not only creates conditions for small businesses to compete equally with self-employed individuals, but also reduces the burden on the enterprise and promotes the development of the enterprise. This has made small-scale commercial enterprises out of trouble. Assets contracting is a way to use the advantage of the state-owned and old commercial enterprises’ stores and, under the same conditions, to contract their assets both internally and externally and to collect the contracting fees. Among the 11 companies that the company has contracted with, the company