财务管理视角下融资租赁定价研究

发布时间：2018-05-21 17:04

本文选题：财务管理 + 视角　；参考：《财会通讯》2013年05期

【摘要】：正融资租赁在发达国家是仅次于银行信贷的第二大融资渠道,近年来在我国也呈现跨越式发展。本文基于财务管理理念,分别从公司整体层面和具体项目层面出发,对融资租赁的定价问题进行研究,特别是对传统收益评价体系的缺陷做了剖析,并给出改进方法和实例。另外,对如何引入内部转移定价和借鉴经济增加值评价体系也进行了思考。一、租赁项目定价的基本特点及条款(一)租赁项目定价的基本特点租赁项目定价与银行贷款定
[Abstract]:In developed countries, positive financial leasing is the second largest financing channel after bank credit, and in recent years, it has developed by leaps and bounds in our country. Based on the concept of financial management, this paper studies the pricing of financial leasing from the whole company level and the specific project level, especially analyzes the defects of the traditional income evaluation system, and gives the improvement methods and examples. In addition, how to introduce internal transfer pricing and learn from the evaluation system of economic added value is also considered. The basic characteristics and terms of Rental Project pricing (1) the basic characteristics of Rental Project pricing and Bank loan pricing
【作者单位】：交银金融租赁有限责任公司;
【分类号】：F233;F832.49

【参考文献】