企业租赁经营,是指在不改变企业全民所有制性质的条件下,实行所有权与经营权的分离,以国家授权单位为出租方,以企业整体作为标的而有期限地交由承租方经营,承租方向出租方交付租金,并依照合同自主经营、自负盈亏的一种经营方式。它的出现,符合我国现阶段生产力状况,适应有计划商品经济发展的要求。特别是经国务院审议通过、颁布施行的《全民所有制小型工业 The enterprise leasing operation refers to the separation of ownership and operation rights without changing the nature of the ownership of the whole people. The state-authorized unit is the leasing party, and the entire enterprise is used as the target and is subject to deadlines for the tenant to operate. The lessor shall pay rent and operate independently and in accordance with the contract. Its emergence is in line with China’s current state of productivity and adapts to the requirements of a planned commodity economy. In particular, the “Small State-Owned Ownership Industry” passed by the State Council and promulgated and implemented