租赁是古老的民法概念,而租赁经营是从传统的租赁关系中发展而来,同时又突破了传统的理论.它是传统用益租赁理论在企业经营管理中的应用和发展,是适应所有权与经营权分离要求的一种新的尝试,是改革开放的产物.1988年6月5日国务院颁布了《全民所有制小型工业企业租赁经营暂行条例》(下称《租赁条 Leasing is the ancient concept of civil law, and leasing business is developed from the traditional leasing relationship, but also broke through the traditional theory.It is the traditional use of leasing theory in the business management application and development, is to adapt to ownership and management On June 5, 1988, the State Council promulgated the Provisional Regulations on the Leasing Business of Small-sized Industrial Enterprises under the Ownership System (hereinafter referred to as the Lease Article