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企业租赁期内新增资产的所有权问题,目前,理论界有三种意见:一种认为新增固定资产是原有固定资产的自然升溢,仍归国家所有,继续作为企业新的固定资产;另一种意见认为新增固定资产是全体职工的劳动成果,理应归全体职工所有,即属于集体性质;还有一种意见认为应归租赁者个人所有,作为经营风险的一部分。我认为租赁期内新增资产的所有权应属于租赁者。理由是: 首先,租赁企业新增资产的私有化以及
During the lease period of the enterprise, there are three issues in the ownership of newly added assets. At present, there are three opinions in the theoretical community: one considers that the newly added fixed assets are the natural spillovers of the original fixed assets and still belong to the state and continue to be the new fixed assets of the company; One opinion is that the newly added fixed assets are the result of the work of all employees and should be owned by all employees, that is, they are of a collective nature; there is another opinion that should be owned by the renter as an individual part of the business risk. I think the ownership of new assets during the lease term should belong to the renter. The reasons are: First, the privatization of new assets of the leased company and