近年来,随着济经体制改革的深入发展,各地商业企业都先后不同程度地推行各种形式的承包经营责任制,并取得了一定成果。但是在实行过程中,一些承包企业存在一种令人忧虑的问题,就是编造虚假利润,以达到“超利分成”的目的。如果这种现象任其肆意蔓延,必将后患无穷。因此,制止承包企业搞虚假盈利的行为,实已刻不容缓。笔者认为应采取如下措施,以防止虚假利润的发生。 In recent years, with the deepening economic and economic reform, commercial enterprises in various places have successively implemented various forms of contract-management responsibility system to varying degrees and achieved certain results. However, during the implementation process, some contracting enterprises have a worrisome problem of making false profits in order to achieve the goal of “super-profit shareholding.” If this phenomenon is to be arbitrarily spread, it is bound to have a great future. Therefore, to stop contracting enterprises to engage in false profits, it is urgent. The author believes that the following measures should be taken to prevent the occurrence of false profits.