近年来,随着经济体制改革的深入和发展,一部分国营和集体小企业实行了租赁经营,实践证明,租赁经营是实现所有权与经营权分离,增强企业活力的有效途径,是现阶段小型企业改革的一个主攻方向。可以预见,随着时间的推移,将会有更多的企业实行租赁经营。因此,笔者认为,应当重视和加强租赁企业的档案工作,为租赁经营企业的健康 In recent years, with the deepening and development of economic system reforms, some state-owned and collective small businesses have implemented leasing operations. Practice has shown that leasing operations are an effective way to achieve the separation of ownership and management rights and enhance the vigor of enterprises. It is the reform of small enterprises at this stage. One of the main directions. It can be foreseen that more companies will implement leasing operations over time. Therefore, the author believes that it is necessary to attach importance to and strengthen the file of the leasing company and provide the health of the leasing enterprise.