当前,企业租赁经营在我国中小型全民和集体企业中较为普遍。它是随着社会主义商品经济不断发展,在传统的财产租赁基础上逐渐形成和发展起来的一种企业经营方式,因而,与传统的财产租赁在法律特征上既有相同点又有差异。由于人们对这种相同点与差异在理论上还或多或少存在一些不同认识;在实践中,对租赁经营合同的签订、履行以及对纠纷的处理等方 At present, the leasing operation of enterprises is more common among small and medium-sized national and collective enterprises in our country. It is with the continuous development of socialist commodity economy, based on the traditional leasing of property has gradually formed and developed a business mode of operation, therefore, compared with the traditional property leasing in the legal characteristics of both the same point and there are differences. As people in the same point and difference in theory there are more or less there are some differences in understanding; in practice, the signing of the lease contract, performance and the handling of disputes and other parties