社会主义企业的租赁经营,是指国家将全民所有制生产资料(包括流动资金)在一定的时间内交给承租人使用,向承租人按合同收取租金的一种方式。近几年来,随着我国经济体制改革的不断深化和商品经济的发展,租赁经营在一些饮食服务业及中小企业中逐步得到推广。它的出现,标志着企业由国家直接管理,转变为委托承租者负责管理,即在所有权不改变的情况下,实现管理权转移。实践证明,租赁经营使许多长期亏损、濒临倒闭的企业扭亏为盈,焕发生机,也使一些保本微利、勉强维持的企业利润逐增,充满活力,带来了较好的经 The leasing operation of a socialist enterprise refers to a way in which the state transfers ownership-based production materials (including working capital) to the lessee for a certain period of time and collects rent from the lessee according to the contract. In recent years, with the continuous deepening of China’s economic system reform and the development of commodity economy, leasing operations have gradually been promoted in some catering services and SMEs. Its appearance indicates that the enterprise is managed directly by the state and is converted into a consigned tenant who is responsible for management, that is, the transfer of management rights is achieved without changing the ownership. Practice has proved that leasing operations have caused many long-term losses and companies that are on the verge of bankruptcy to turn losses into profits. This has also helped make some profitable and marginal corporate profits increase.