融资租赁在中小企业中的适用性及发展促进研究

发布时间：2018-02-12 22:02

本文关键词： 中小企业融资租赁融资问题　出处：《对外经济贸易大学》2017年硕士论文　论文类型：学位论文

【摘要】：中小企业的发展对国民经济的整体进步起着举足轻重的作用。但是中小企业存在一些固有的特点,例如股东背景弱,财务及管理缺乏规范,缺少有形资产,经营前景不确定性高等,较难取得银行信贷资金和资本市场的融资。即使能够获得上述融资,中小企业所付出的财务成本、时间成本、管理成本也都是巨大的。解决中小企业融资困难是全世界各国普遍面临的问题,我国有必要也有责任带领中小企业走出融资难的困境。融资租赁模式在世界各国迅速发展,目前已经与传统的信贷模式和资本市场并驾齐驱,成为企业重要的融资渠道。融资租赁具有融资与融物的双重属性,重视对租赁物的价值、处置难度、技术含量、使用效益的考察,而弱化对融资企业的要求,从融资标的、融资额度、融资期限、担保方式、融资成本方面都非常适合满足中小企业的融资需求。本文分6个章节讨论了融资租赁在中小企业中的适用性及发展促进研究,从中小企业的经营特点和面临的多种融资形式入手,对中小企业的各种融资模式的特点进行了分析。然后对融资租赁的业务现状、主要形式进行了介绍,结合融资租赁模式的特点说明中小企业运用融资租赁的优势,并通过典型案例予以例证。通过理论和实践的分析,提出中小企业运用融资租赁模式面临的问题并提出发展建议,最终归纳总结。通过本文分析,可以看出,中小企业运用融资租赁这种融资模式,无论从易获得性、融资成本、融资效率来看,都不失为一种有益的选择。
[Abstract]:The development of small and medium-sized enterprises plays an important role in the overall progress of the national economy, but there are some inherent characteristics of small and medium-sized enterprises, such as weak shareholder background, lack of financial and management norms, lack of tangible assets, The uncertainty of business prospects makes it more difficult to obtain bank credit funds and capital market financing. Even if the above financing can be obtained, the financial cost, time cost, and cost incurred by small and medium-sized enterprises, The management cost is also enormous. To solve the financing difficulties of small and medium-sized enterprises is a common problem all over the world. China has the necessity and responsibility to lead SMEs out of the financing difficulties. At present, it has kept pace with the traditional credit model and capital market, and has become an important financing channel for enterprises. Financial leasing has the dual attributes of financing and financing, and attaches importance to the value, difficulty of disposal and technical content of the lease item. The investigation of the use of benefits, but the weakening of the requirements for the financing enterprises, from the financing target, the financing quota, the financing period, the way of guarantee, Financing costs are very suitable to meet the financing needs of small and medium-sized enterprises. This paper discusses the applicability and development promotion of financial leasing in small and medium-sized enterprises in six chapters. This paper analyzes the characteristics of various financing modes of small and medium-sized enterprises, starting with the management characteristics and various financing forms faced by them, and then introduces the present business situation and main forms of financial leasing. Combined with the characteristics of the financial leasing model, this paper illustrates the advantages of the application of financial leasing in SMEs, and exemplifies it through typical cases. Through the analysis of theory and practice, the paper puts forward the problems faced by SMEs in the application of the financial leasing model and puts forward some suggestions for their development. Through the analysis of this paper, we can see that it is a beneficial choice for small and medium-sized enterprises to use the financing mode of financial leasing, no matter from the aspects of availability, financing cost and financing efficiency.
【学位授予单位】：对外经济贸易大学
【学位级别】：硕士
【学位授予年份】：2017
【分类号】：F832.49;F276.3

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