一直以来,企业房屋租赁业务是一个热点问题,也是不可回避的经营行为和事实存在,企业的沿街门面房、闲置车间、土地、工房、学校成为主要对外出租的资产,特别是房屋出租业务,收入仅占主营收入的0.05%,但涉及到对外经济业务,额度不大,风险不小,容易滋生单位和经办人违规行为,成为年度内历次财务检查、审计、小金库检查的重点和“发热点”。 All along, the enterprise rental business is a hot issue, but also unavoidable business practices and de facto business enterprises along the street facade, idle workshops, land, workshops, schools become the main external rental assets, especially the rental business, income Only accounting for 0.05% of the main income, but involving foreign economic activities, the amount is not large, the risk is not small, easy breed units and managers irregularities, become the annual financial inspection, auditing, small treasurer inspection focus and Hot spots ".