国有中、小企业租赁经营制是我国经济体制改革创造的国家所有权与经营权分离的一种法律形式。几年试行情况表明,企业租赁经营制使两权得到有效的分离,使作为承租人的经营者内有动力、外有压力,从而调动了生产经营的积极性,提高了企业的经济效益,使一些连年亏损,甚至濒于破产的企业起死回生,扭专为盈。下面仅从企业经营的理论根据、企业租赁经营合同和企业租赁经营中存在的问题等方面谈些粗浅看法。一、企业租赁经营的理论根据 The state-owned and medium-sized enterprises leasing management system is a legal form that separates state ownership and management right created by China’s economic system reform. The trial implementation over the past few years shows that the leasing operation system of enterprises effectively separates the two parties and makes the operators as tenants motivated and externally pressured, thus mobilizing the enthusiasm of production and operation and enhancing the economic benefits of enterprises. Some Year after year loss, even on the brink of bankrupt enterprises back to life, twist for profit. The following only from the theoretical basis of business management, business leasing business contracts and business leasing problems in the management of some superficial views. First, the theoretical basis for business leasing business