关于规范小型商业企业国有民营改革的探讨郑博奎，魏五州近两年来，各地对国有小型商业企业（包括饮食服务企业，下同）试行国有民营的改革。这一改革形式的实质内容可概括为”抽资租赁承包”经营。所谓抽资，就是企业将承租者占用的流动资产（主要是商品、包装物、小件低... Discussion on regulating the reform of state-owned private enterprises in small-scale commercial enterprises Zheng Bokui and Wei Wuzhou In the past two years, state-owned small-scale commercial enterprises (including catering service companies, similarly hereinafter) have tried state-owned private-owned reforms. The substance of this form of reform can be summarized as the operation of “draft capital lease contracting”. The so-called pumping investment is the flow of assets that the company will occupy the tenants (mainly goods, packaging, small items...