租赁经营是近年来我国城市企业改革涌现出的一种新型的经营方式。试点经验证明,它对实现两权分离、搞活中小企业有显著作用。但由于租赁经营实行不久,对一些具体政策问题,有的有了解决办法,有的正在探索研究,尚无妥善办法,这里一并提出,以期引起各方面的重视,尽快加以解决,从而促进租赁经营的顺利发展。一、关于企业的负亏问题租赁企业亏损由承租人承担,现一般采取两种办法:一是以承租人和担保人的财产作抵押;二是从承租人所得中拿 Leasing business is a new type of business operation that has emerged in China’s urban enterprise reform in recent years. Pilot experience proves that it has a significant role in achieving the separation of two rights and invigorating small and medium-sized enterprises. However, due to the implementation of leasing operations soon, some specific policy issues have been solved, some are being explored and researched, and there are no proper measures. This has been put forward here with a view to attracting all parties’ attention and expeditiously solving the problem so as to promote leasing. The smooth development of business. I. Loss-related losses of enterprises Lease enterprises are borne by the lessees. There are generally two approaches: First, the property of the lessee and the guarantor is the mortgage; second, the income from the lessee