6月30日财政部以(85)财工字第29号文发出《关于国营工业企业租赁费用财务处理的规定》。全文刊载如下: 近几年来,租赁业务的发展,对帮助中小企业采用先进技术、进行技术改造起了有益的作用。为了适应租赁业务发展的需要,现对国营工业企业租赁费的财务处理做如下规定: 一、关于通过融资租赁方式租入的机器设备。 1、企业通过融资租赁方式租赁机器设备,应向经国家有关部门批准经营租赁业务的公司租入。企业 On June 30, the Ministry of Finance issued the “Provisions on the Financial Treatment of Leasing Costs of State-owned Industrial Enterprises” with (85) Cai Gong Zi No. 29 Document. The full text is published as follows: In recent years, the development of leasing business has played a beneficial role in helping SMEs to adopt advanced technologies and carry out technological transformation. In order to meet the needs of the development of leasing business, the financial treatment of leasing fees of state-owned industrial enterprises is hereby formulated as follows: I. About the machinery and equipment leased through financial leasing. 1. Enterprises leasing machinery and equipment through financial leasing should be leased to companies that have been approved to operate the leasing business by the relevant state departments. enterprise