党的十二届三中全会以来,我们对小型工商企业实行了以租赁经营为主要内容的改革,并取得了一定成效。然而,当这项改革触及到深层问题时就困难重重,陷入裹足不前的境地。因此,从商品经济原则和我国国情出发,对我国小型国营企业的租赁制改革进行新的理论思考,建立新的企业租赁经营机制,对深化改革具有十分重要的意义。 Since the Third Plenary Session of the Twelfth Central Committee of the Communist Party of China, we have implemented reforms that focus on leasing operations for small-scale industrial and commercial enterprises and achieved certain results. However, when this reform touched on deeper problems, it was very difficult and caught up. Therefore, proceeding from the principle of commodity economy and China’s national conditions, the new theoretical thinking on the reform of the leasing system for small-scale state-owned enterprises in China and the establishment of a new enterprise leasing operating mechanism are of great significance to the deepening of reforms.