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在商品经济发展的过程中,租赁作为有偿的经济活动,是商品经济的产物,是一种普遍的经济现象。租赁经营是随着商品经济的发展,租赁机制从消费领域向生产领域、流通领域发展的一种经营方式。它是依据“两权分离”的原理,企业资产的所有者(出租人)将经营权暂时让渡给经营者(承租人),换取租金的一种商品交换活动。其让渡的标的物不是企业资产,而是企业资产的经营权。它是在我国社会主义有计划的商品经济中,适应市场机制而出现的一种新的经营方式。
In the process of commodity economic development, leasing, as a paid economic activity, is the product of commodity economy and is a universal economic phenomenon. Leasing business is a kind of business mode that the leasing mechanism develops from the consumption field to the production field and the circulation field along with the development of commodity economy. It is based on the principle of “separation of two rights”, a commodity exchange activity in which the owner (leaser) of the enterprise’s assets temporarily transfers the operating right to the operator (lessee) in exchange for rent. The subject matter of the transfer is not a corporate asset but a business asset. It is a new mode of operation that has emerged in China’s planned socialist commodity economy, adapting to market mechanisms.