一,租赁经营企业仍要加强会计监督。据调查,目前有的企业实行租赁经营后,承租人为了完成利润、产值等指标,只挖现有“家底”,甚至“竭泽而渔”,不进行中长期投资,使企业远期生产能力衰竭,后劲不足。也有个别企业在核算上弄虚做假,擅自提高产品价格,偷税漏税。国营企业租赁给个人或集体经营,就必然使企业的经营方式带有私营的成份,这时,会计工作的监督职能就显得更为重要。但是,企业实行租赁经营后,企业的经济关系、经营方法有所改变,承租人也有着较大的经营自 First, leasing companies still have to strengthen their accounting supervision. According to investigations, after some enterprises have implemented leasing operations, the tenants only dig existing “finance” and even “dive out fish” to complete the long-term investment in order to complete the profit, production value, and other indicators, and the enterprise’s long-term production capacity will be depleted. insufficient. There are also individual companies that have resorted to fraudulent accounting practices and have arbitrarily increased their product prices to avoid tax evasion. If a state-owned enterprise is leased to an individual or collective, it will inevitably cause the company’s operating mode to have a private component. At this time, the supervisory function of the accounting work will become even more important. However, after the enterprises have implemented leasing operations, the economic relations and business methods of the enterprises have changed, and the lessee also has a relatively large number of operations.