江苏省商业厅编印的集体企业财务会计制度规定,租赁经营企业上交的租赁费在企业的有关费用中列支。这是值得商讨的,将租赁费全部列入费用,混淆了企业所得与所费的界限,不能真实反映企业改革后,经营成果发生的变化。对租赁经营企业上交给主管单位的租赁费,笔者认为,应根据构成租赁费的内容分别处理:对上交的固定资产折旧费和行管费等,直接记入有关费 The financial accounting system of the collective enterprises compiled by the Jiangsu Provincial Department of Commerce stipulates that the lease fees paid by the leasing operating companies shall be paid out of the relevant expenses of the enterprises. This is worth discussing. Including the leasing fees in all costs confuses the limits of the company’s income and expenses, and cannot truly reflect changes in business results after the enterprise reform. The lease fee paid to the competent authority by the leasing business enterprise is considered to be handled separately according to the content of the constituent leasing fee: the fixed asset depreciation and transportation management fees handed in to the leasing company shall be directly charged to the relevant fees.