国有和集体企业推行租赁经营,明晰了企业财产的所有权与经营权,调动了职工积极性,企业的经济效益也有了明显提高。但是,也出现了一些不容忽视的问题:一是某些企业在融资租赁经营中忽视租赁财产的价值评估;租赁财产的确认价值,往往用租赁财产的原始原值,或者是原始价值扣除累计折旧额后的价值,租金在该价值基础上核定。由于融资性租赁的特点是租赁财产所有权转移,即在租赁期满,租金缴纳完毕,租赁财产的所有权便由出租方转让给承租方。这样,以低评估价核定的租金,就必然不能抵偿租赁财产的实有价值,因而使公有资产向承租方流失。二是在经营性租赁中,由于发租企业核定租金要素不全,含量欠缺,致使所收租金不 State-owned and collectively-owned enterprises promoted leasing operations, clarified the ownership and operation rights of enterprise assets, mobilized the enthusiasm of employees, and the economic benefits of enterprises also increased significantly. However, there are also some problems that cannot be ignored: First, some companies ignore the value of leased property during the financing lease operation; the confirmed value of leased property often uses the original original value of the leased property, or the original value less accumulated depreciation. After the amount, the rent is calculated based on the value. As the characteristics of a financing lease is the transfer of ownership of the leased property, that is, when the lease expires and the rental payment is completed, the ownership of the leased property is transferred from the lessor to the lessee. In this way, rents approved at low appraisal prices will inevitably fail to compensate for the real value of the leased property, thus causing the loss of public assets to the lessee. Second, in operating leases, due to incomplete rental elements and insufficient content of rents, the rents are not