一年的实践证明,辽宁省建材系统在国营小企业、集体企业实行租赁经营的尝试是成功的,是增强企业活力的重要途径,尤其是对长期亏损企业和微利企业,甚至可以说是救活的“灵丹妙药”。实行租赁制大体上需要进行以下工作:一是清查资产,测算经济指标;二是成立考评小组,进行招标考评;三是经财政、税务、审计主管部门审定后报公证处认定。这中间,有几个实际问题必须处理好。一、选好承租人十分重要。我们目前进行的有个人租赁,有三人以上的集团租赁,有的厂也议论过全体职工租赁。那么究竟哪种好?我们认为,当前还是集团租赁为好,但牵头人是 A year’s practice has proved that the Liaoning Province building materials system’s attempt to implement leasing operations in small state-owned and collectively-owned enterprises is successful and is an important way to enhance the vitality of enterprises, especially for long-term loss-making enterprises and meager profit enterprises. It can even be said to be saving lives. The “magic bullet”. The implementation of the leasing system generally requires the following work: first, to inventory assets and measure economic indicators; second, to set up a review team to conduct evaluations of tenders; and third, to verify with the finance, taxation, and auditing departments after the approval of the notary office. Among these, there are several practical issues that must be dealt with. First, it is very important to choose a tenant. We currently have individual leases, with more than three group leases, and some factories have discussed all employee leases. So what kind of good? We think that it is better to be a group lease now, but the leader is