成本领先视角下融资租赁在装备制造业中的应用

发布时间：2018-01-24 03:59

本文关键词： 装备制造业融资租赁成本领先战略　出处：《清华大学》2013年硕士论文　论文类型：学位论文

【摘要】：我国的装备制造业自十九世纪中期发端以来，在推动我国工业现代化的历史进程中作出了贡献；时至今日，装备制造业依旧是我国国民经济的重要产业，在推进经济结构调整和产业结构升级中扮演极为重要的角色。然而，放眼全球装备制造业的版图，当前我国的装备制造业的发展处在相对落后的地位。因此，提高我国装备制造业的竞争力并使之在全球装备制造业取得一席之地，不仅是我国产业结构升级的需要，也是我国装备制造业自身发展的需要。在全球装备制造业激烈竞争的环境中，提高企业的运营效率是我国装备制造业企业获得竞争优势的重要途径。因此，低成本战略就成为装备制造业企业的一种选择。在当今金融业和实体经济相互作用日益深化的情况下，，借助于金融工具实施低成本战略是装备制造业企业的重要选择。在纷繁芜杂的金融工具中，和装备制造业联系最为紧密的是融资租赁。本文在给出融资租及我国装备制造业各自发展的基本状况的基础上综述了有关融资租赁和装备制造业的既有研究成果。结合融资租赁的特征，本文论证了融资租赁在装备制造业企业贯彻低成本战略中的促进作用。这种作用主要体现在三个方面：融资租赁促销功能在装备制造业企业贯彻低成本战略中的作用；融资租赁的固定资产管理功能在装备制造业企业贯彻低成本战略中的作用；融资租赁的现金流管理功能在装备制造业企业贯彻低成本战略中作用。
[Abstract]:Since the middle of 19th century, the equipment manufacturing industry of our country has made a contribution to the historical process of promoting the modernization of our industry. Today, the equipment manufacturing industry is still an important industry in our national economy, which plays an extremely important role in promoting economic restructuring and industrial structure upgrading. However, looking at the global equipment manufacturing industry territory. At present, the development of China's equipment manufacturing industry is in a relatively backward position. Therefore, improve the competitiveness of our equipment manufacturing industry and make it gain a place in the global equipment manufacturing industry. It is not only the need of upgrading the industrial structure of our country, but also the need of the development of our country's equipment manufacturing industry. In the environment of fierce competition in the global equipment manufacturing industry, it is an important way for our equipment manufacturing enterprises to gain competitive advantage to improve their operational efficiency. Low-cost strategy has become a choice for equipment manufacturing enterprises. Nowadays, the interaction between financial industry and real economy is deepening day by day. It is an important choice for equipment manufacturing enterprises to implement low-cost strategy by means of financial instruments. Among the numerous financial instruments. Financing lease is most closely related to equipment manufacturing industry. This paper summarizes the existing research results of financing lease and equipment manufacturing industry on the basis of giving the basic conditions of financing lease and the respective development of equipment manufacturing industry in China. ... combined with the characteristics of financial leases. This paper demonstrates the role of financial leasing in the implementation of low-cost strategy in equipment manufacturing enterprises, which is mainly reflected in three aspects:. The role of financial leasing promotion function in the implementation of low-cost strategy in equipment manufacturing enterprises; The role of the fixed assets management function of financial leasing in the implementation of low cost strategy in equipment manufacturing enterprises; The cash flow management function of financial leasing plays an important role in the implementation of low-cost strategy for equipment manufacturing enterprises.
【学位授予单位】：清华大学
【学位级别】：硕士
【学位授予年份】：2013
【分类号】：F832.49;F426.4

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