国有、集体所有企业转换经营机制,是市场经济发展的必然要求,采取什么样的实现形式,则应该依据不同行业不同企业的具体情况来确定。就国有、集体所有部分中小型企业来讲,实行租赁经营是企业实现转换经营机制、走向市场经济的一种有效的办法。 所谓租赁经营,就是指将国有、集体所有(以下简称公有)企业全部或部分固定资产通过契约方式,有期限地租赁给个人或数人合伙经营,在租赁期内,国家或集体仍依法行使其财产所有权,承租人依法行使经营权,企业职工原有身份不变。我国企业的租赁经营是从国有商业小型企业率先起步的。目前,正呈现由国有企业到集体企业,由商业企业到工业企业及其它企业,由小型企业到具有一定条件的中型企业逐步扩展的态势。从各地的实践来看,这种以转换企业经营机制为目的,以引入个体经营机制为突破口,以抽回公有资金为核心,以作价转卖商品所有权和按期足额上交租赁费为基本内容的承租经营,包孕了许多割除现行体制弊端的内容,有效地解决了公有企业政企不分、产权关系模糊和负盈不负亏等问题,保证了国家税收增 The conversion of state-owned and collectively-owned enterprises is an inevitable requirement for the development of a market economy. What kind of implementation form should be adopted should be determined based on the specific conditions of different companies in different industries. As far as state-owned and collectively-owned small and medium-sized enterprises are concerned, the implementation of leasing operations is an effective way for enterprises to realize the transformation of operating mechanisms and to move toward a market economy. The so-called lease operation means that all or part of the fixed assets of state-owned and collectively-owned (hereinafter referred to as public) enterprises are contracted and leased to individuals or individuals for a limited period of time. During the lease period, the state or collectives still exercise their legal rights. With respect to property ownership, the lessee exercises the right to operate in accordance with the law, and the original status of the company’s employees remains unchanged. The leasing business of our country started from the small-scale state-owned commercial enterprises. At present, there is a trend of gradual expansion from state-owned enterprises to collective enterprises, from commercial enterprises to industrial enterprises and other enterprises, and from small-scale enterprises to medium-sized enterprises with certain conditions. Judging from the practice in various places, this type of business is aimed at transforming the operating mechanism of the enterprise, introducing the individual operating mechanism as the breakthrough point, taking public funds as the core, selling the goods as the price, and paying the lease fees in full on schedule as the basic content. Renting and operating includes a lot of content that cuts off the existing system’s shortcomings, and effectively solves the problems of public enterprises’ non-division of government and enterprises, ambiguous property rights, and negative profits, ensuring that the country’s tax revenue increases.