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随着改革的深入发展,为了探索企业所有权和经营权分离的路子,商业系统出现一种新型的“企业租赁”的经营方式,它不同于传统的经营租赁和现代的融资租赁。凡以包装物、用品以及闲置固定资产出租给承租者,以收取租金的租赁业务就是经营租赁。凡物资所有者不仅以一定的条件将物资使用权转让给承租者,藉以收取相应的租金,而且在租赁期满后,出租物资的所有权也随之转移的租赁业务称之为融资租赁。融资租赁是企业在需要技术设备而又无力购买的情况下,采用商品信贷与金融信贷相结合的独特筹资方式。而企业租赁则是指企业资产所有者的代表将企业出租给承租方,以一定期间的企业资产经营使用权换取租金的一种契约式交易行为。目前,一些零售小企业和饮食服务小门店实行的租赁经营都属这种经营方式。这种方式通过契约把企业承租负责人和职工的经济利益紧紧地联系起来,以调动企业、职工的经营积极性,不断地提高服务态度和服务质量,提高劳动效益。南宁市饮食公司的小型企业从1988年开始实行企业租赁经营后,劳动效益普遍提高10～50％,大大促进了劳动生产力的发展,增强了竞争能力,提高了社会效益和经济效益。
With the in-depth development of reforms, in order to explore the path of separation of corporate ownership and management rights, a new type of “enterprise leasing” operating mode emerged in commercial systems, which is different from traditional operating leases and modern financial leasing. The leasing business that rents out the rented goods to the renter with packages, supplies, and idle fixed assets is an operating lease. Where the owner of the goods not only transfers the right to use the goods to the lessee under certain conditions, so as to collect the corresponding rent, and after the expiration of the lease period, the lease business in which the ownership of the rented goods also transfers is called a finance lease. Financing leasing is a unique fund-raising method that combines the use of commodity credit and financial credit when an enterprise needs technical equipment and is unable to purchase it. And enterprise leasing refers to a kind of contractual transaction behavior in which a representative of an enterprise’s asset owner leases the enterprise to the lessee and uses the right to use the enterprise asset for a certain period of time in exchange for rent. At present, some retail small businesses and food service outlets operate under this type of business. In this way, the economic benefits of the company’s tenants in charge and employees are tightly linked through contracts, so as to mobilize the enthusiasm of enterprises and employees, continuously improve service attitude and service quality, and improve labor efficiency. After the small-scale enterprises of the Nanning catering company began to implement enterprise leasing operations in 1988, the labor efficiency was generally increased by 10 to 50%, which greatly promoted the development of labor productivity, enhanced competitiveness, and improved social and economic benefits.