《全民所有制工业企业法》的核心是在经营权与所有权分离的条件下,如何搞好企业管理。实行固定资产的有偿占用是搞好企业设备管理和内部承包的有效措施,这样既可提高固定资产的投资效益,又可理顺固定资产购置、维修和使用三者间的关系,也有利于固定资产的更新和技术改造。设备有偿占用,可以通过缴纳占用税、租赁及有偿转让等形式来实现。实现有偿占用,首先要考虑到我国近年来物价变化较大,同样功能的设备由于购置 The core of the “National Ownership-Based Industrial Enterprise Law” is how to do a good job of business management under the conditions of separation of operating rights and ownership. The implementation of paid occupation of fixed assets is an effective measure to improve enterprise equipment management and internal contracting. This will not only increase the investment efficiency of fixed assets, but also rationalize the relationship between the purchase, maintenance and use of fixed assets, and also help to stabilize Assets update and technological transformation. Equipment can be used for compensation, which can be achieved through the payment of occupancy tax, lease and paid transfer. To achieve paid occupation, we must first take into account that China’s price changes in recent years, the same functional equipment due to purchase