我国融资租赁业发展研究

发布时间：2018-04-05 15:01

本文选题：融资租赁　切入点：融物　出处：《华中科技大学》2013年硕士论文

【摘要】：随着我国经济水平的不断增长，中小企业已成为我国经济发展中的重要组成部分和经济增长中的主要推动力量。但是，中小企业的融资问题一直制约着其健康的发展，由于中小企业规模小，，实力弱，信誉不高，担保机制不健全等一系列原因，导致中小企业融资渠道过窄；再加上银行对自身的风险和利润的考虑，使得中小企业的贷款条件异常苛刻。面对国际金融危机的冲击，中小企业首当其冲受到了较大的影响，融资难、贷款难、资金短缺是中小企业面临的最主要的问题。在这种背景下，融资租赁作为一种新兴的金融创新产品，为中小企业融资带来了新的发展出路。融资租赁作为一种采用融物的方式实现融资的目的的新型的融资方式，在发达国家不仅已经成为联结金融业、制造业和贸易行业的纽带，更被看成是一种解决中小企业融资困难的有效渠道。但是，融资租赁在我国却没有得到相应的重视，到目前为止还存在着像监管混乱、法律法规不健全和会计制度不完善等一系列的问题，这些问题极大的制约了融资租赁业在我国的发展。本文基于以上情况，详细介绍了我国融资租赁业的发展历程及其现状，同时指出我国融资租赁行业发展过程中所出现的相关问题，最后就促进我国整个融资租赁行业的发展给出了自己的一些对策和建议。
[Abstract]:With the continuous growth of our country's economic level, small and medium-sized enterprises have become an important part of our country's economic development and the main driving force in economic growth.However, the financing problems of SMEs have been restricting their healthy development. Because of the small scale of SMEs, weak strength, low reputation, imperfect guarantee mechanism and a series of reasons, the financing channels of SMEs are too narrow.In addition, banks consider their own risks and profits, which makes the loan conditions of SMEs extremely harsh.In the face of the impact of the international financial crisis, SMEs bear the brunt of the greater impact, financing difficulties, loan difficulties, capital shortage is the most important problem faced by SMEs.In this context, financial leasing, as a new financial innovation product, has brought a new way out for the financing of small and medium enterprises.As a new type of financing method, financial leasing has not only become the link between finance industry, manufacturing industry and trade industry, but also has become a new financing method in developed countries.It is also regarded as an effective channel to solve the financing difficulties of small and medium enterprises.However, financial leasing has not been paid attention to in our country. Up to now, there are still a series of problems such as chaos of supervision, imperfect laws and regulations, imperfect accounting system, etc.These problems greatly restrict the development of financing leasing industry in our country.Based on the above situation, this paper introduces the development course and present situation of financing leasing industry in China in detail, and points out the related problems in the development process of finance lease industry in China.Finally, some countermeasures and suggestions are given to promote the development of the whole financial leasing industry in China.
【学位授予单位】：华中科技大学
【学位级别】：硕士
【学位授予年份】：2013
【分类号】：F832.49

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