在市场经济条件下，实行固定资产租赁制度既是企业节约资金、充分利用闲置资产、提高固定资产使用效率的手段，也是企业筹措资金、避免集中投资、缓解财政困难的有效途径。因此，在现实生产经营过程中，企业与企业之间、企业与其他单位之间的固定资产租赁业务越来越多，涉及的? Under the condition of market economy, the system of leasing fixed assets is not only an effective way for enterprises to save money, make full use of idle assets and improve the efficiency of using fixed assets, but also an effective way for enterprises to raise funds, avoid concentrated investment and alleviate financial difficulties. Therefore, in the process of actual production and operation, there are more and more fixed asset leasing businesses between enterprises and enterprises and between enterprises and other entities involved.