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租赁经营是出租方依据出租企业资产价值取得一定数量的租金,并通过经济合同形式将企业的经营管理权在一定限期内完全让渡给承租者的一种经营方式。其激励机制是建立在租金目标基础上的。这种激励机制,既有搞活企业的积极作用,也有引发企业在承租期内只注重眼前利益,忽视长远利益、从而导致短期行为的消极影响。因此,解决租赁企业行为短期化的问题,是完善租赁制的一个关键。
Leasing operation is a mode of operation in which the lessor obtains a certain amount of rent based on the value of the leased company’s assets and passes the business’s management rights of the enterprise to the lessee within a certain period of time through an economic contract. Its incentive mechanism is based on the rent target. This kind of incentive mechanism not only invigorates the active role of the enterprise, but also causes the enterprise to focus only on the immediate interests during the lease period, neglecting the long-term interests, and resulting in the negative impact of short-term behavior. Therefore, solving the problem of short-term behavior of leasing companies is a key to improving the leasing system.