租赁是指所有者以取得一定租金为条件，在一定期间内将其所拥有的物资或资产转让给他人支配和使用的一种经济行为。在我国，自改革开放以来，随着计划经济管理体制向社会主义市场经济的转变，向建立现代企业制度目标迈进的过程中，公路运输企业在不同程度上出现和实行了租赁业 Lease refers to the owner to obtain a certain rent conditions, within a certain period of its possession of goods or assets transferred to others at the disposal and use of an economic activity. In our country, since the reform and opening up, with the transformation of the planned economic management system to the socialist market economy and the goal of establishing a modern enterprise system, the road transport enterprises have appeared and implemented the leasing industry to varying degrees