营口市二轻局有80%以上的企业实行了租赁承包经营,最近该局聘请了会计师事务所和有关专业人员组成审计小组,重点地对租赁企业财务成果进行了审计。通过审计可以看出:租赁承包经营是在新形势下,深化企业改革,使一些微利或亏损企业恢复活力和生机的有效措施,经济效果显著提高。但由于这项工作,政策性强,涉及面广,因此,也存在一些问题,应在今后的工作中加以纠正。一、租赁者有短期行为。租赁期限一般为3年,上个大项目在3年内很难见成效,一些租赁者出现如下几种倾向:(1)目前产品销路好,预计3年内变化不大的企业,不愿再开发新产品;(2)目前产品的销路不太好,又无新上项目的企业,想 More than 80% of Yingkou Second Light Bureau has implemented leasing contracting operations. Recently, the bureau hired accounting firms and relevant professionals to form an audit team, which focused on auditing the financial results of leasing companies. Through auditing, it can be seen that the leasing contracting operation is an effective measure to deepen enterprise reform under the new situation, so that some profit-making or loss-making enterprises can restore their vitality and vitality, and the economic effect is significantly improved. However, as a result of this work, it has a strong policy and wide coverage. Therefore, there are also some problems that should be corrected in the future work. First, the renter has short-term behavior. The lease period is generally 3 years. The last large project is difficult to achieve within 3 years. Some renters have the following tendencies: (1) Companies that have a good market for products and are expected to change little within 3 years are reluctant to develop new ones. Products; (2) The current market of products is not very good, and there are no new projects.