融资租赁运用于B公司融资的研究

发布时间：2018-04-02 12:35

本文选题：融资租赁　切入点：中小企业　出处：《天津商业大学》2017年硕士论文

【摘要】：自中共十一届三中全会开启改革开放新篇章以来,我国经济得到了高速发展,我国中小企业也随着经济的发展对我国经济的影响越来越大。我国中小企业由于其规模小、标准低、经营方式灵活多变等显著特质,不仅成为吸收我国劳动力的重要渠道,而且其创造的产值已经占据国内生产总值的六成左右,税收上缴额占据我国税收总额的一半,这些事实使得中小企业成为我国经济主体的重要组成部分已毋庸置疑。但是与此同时,我国中小企业的这些特质使其自身存在信用低、风险高的问题,因此无论通过向银行借款还是发行债券、股票融资等外源融资方式进行融资,都得不到来自金融机构和投资者有效的支持。我国中小企业通常没有积累留存收益的意识,导致中小企业的内源融资也无法满足中小企业的融资需求。致使我国中小企业一直面临着融资难、融资贵的严峻问题。融资租赁因融资门槛低,融资与融物相结合,租赁标的物的使用权和所有权相分离,租金支付方式灵活等特点,成为解决中小企业融资难、融资贵问题的重要方法。本文旨在通过对融资租赁理论以及我国中小企业现状的阐述,进而结合相关案例来研究融资租赁运用于我国中小企业的优势以及存在的问题,并试图给出相关可行建议。本文首先对融资租赁及我国中小企业的相关概念进行了解释,进而指出我国中小企业融资现状,以及分析我国中小企业融资难所涉及的内部原因和外部原因。其次,论述将融资租赁运用于我国中小企业融资所显示的区别于其它途径的突出优势,由此得出融资租赁是解决我国中小企业融资难问题的重要方法。而后,通过对我国的一家中小企业—B公司运用融资租赁进行融资的案例进行具体分析,在再次论证我国中小企业运用融资租赁是大有优势的同时,发现我国中小企业融资运用融资租赁存在的问题,最后对中小企业融资运用融资租赁提出相应建议。
[Abstract]:Since the third Plenary session of the Eleventh Central Committee of the Communist Party of China opened a new chapter of reform and opening up, the economy of our country has been developing at a high speed, and the small and medium-sized enterprises of our country have had more and more influence on our economy with the development of the economy. The characteristics of low standards, flexible and changeable management methods have not only become an important channel for absorbing our country's labor force, but also account for about 60% of the gross domestic product (GDP) created by them, and the tax contributions account for half of the total tax revenue in our country. These facts make small and medium-sized enterprises become an important part of the main body of our economy. But at the same time, these characteristics of small and medium-sized enterprises in our country make them have the problems of low credit and high risk. Therefore, no matter by borrowing from banks or issuing bonds, stock financing and other external financing methods, there is no effective support from financial institutions and investors. Small and medium-sized enterprises in China usually do not have the consciousness to accumulate retained earnings. As a result, the internal financing of small and medium-sized enterprises can not meet the financing needs of small and medium-sized enterprises. As a result, SMEs in our country have been faced with the severe problem of financing difficulty and expensive financing. Because of the low threshold of financing, the combination of financing and financial goods, The separation of the right of use from the ownership of the subject matter of the lease, the flexibility of the rent payment method, etc., have become the solution to the financing difficulties of the small and medium-sized enterprises. The purpose of this paper is to expound the theory of financial lease and the current situation of SMEs in China, and then to study the advantages and problems of the application of financial leasing to SMEs in China by combining relevant cases. This paper first explains the concept of financing lease and SMEs in China, and then points out the current financing situation of SMEs in China. And analyzes the internal and external reasons involved in the financing difficulties of SMEs in China. Secondly, it discusses the outstanding advantages of applying financial leasing to the financing of small and medium-sized enterprises in China, which are different from other ways. It is concluded that the financing lease is an important method to solve the problem of financing difficulty of the small and medium-sized enterprises in our country. Then, through the analysis of the case of a small and medium-sized enterprise-B company in our country using the financing lease to carry on the financing, This paper demonstrates once again that the use of financial leasing is a great advantage for small and medium-sized enterprises in our country, at the same time, finds out the problems existing in the financing lease of small and medium-sized enterprises in our country, and finally puts forward corresponding suggestions for the financing lease of small and medium-sized enterprises.
【学位授予单位】：天津商业大学
【学位级别】：硕士
【学位授予年份】：2017
【分类号】：F426.82;F832.49;F406.7

【参考文献】