我国融资租赁行业发展的微观动因探索

发布时间：2018-04-05 19:23

本文选题：融资租赁　切入点：税负　出处：《复旦大学》2014年硕士论文

【摘要】：根据《2013全球融资租赁报告》,2011年全球租赁业务交易额为7240亿美元；单一最大融资租赁市场——美国,2011年交易额达到2688亿美元；而中国2011年融资租赁交易额较2010年增长42.85%,为604亿美元,排名世界第二。融资租赁诞生于60多年前的美国,后在世界范围内得以迅速发展,作为一种中长期融资手段,已成为与银行信贷、直接融资、保险、信托并列的五大金融形式之一。我国于1981年正式引入融资租赁,距今也已超过30年,但很多人对于融资租赁还比较陌生：虽然2011年我国交易额排名世界第二,但衡量一国融资租赁市场发达程度的市场渗透率(即融资租赁交易总额占固定资产投资总额的比率)还未达到5%，，远低于成熟市场15%-30%的水平；我国融资租赁业在发展历程中经历了坎坷,自2004年才又迎来蓬勃发展的局面。融资租赁具有改善中小企业融资环境,促进投资和技术进步,拉动消费等特点,应帮助和鼓励其健康快速成长,为国民经济发展做出更大的贡献。本文通过理论分析和实证研究,探索我国融资租赁业发展的微观动因,并尝试提出建议。全文共分五章,第一章简要介绍了融资租赁并进行文献综述,第二章主要介绍融资租赁业在我国的发展历史、现状和问题,第三章对我国融资租赁业发展的微观动因进行理论分析,第四章中以沪深A股上市公司为样板进行了实证研究,第五章为本文研究结果并尝试提出建议。
[Abstract]:According to the < 2013 Global Financial Leasing report, the transaction volume of the global leasing business in 2011 was $724 billion, and the single largest financial leasing market, the United States, reached $268.8 billion in 2011.China's 2011 financial leasing volume rose 42.85 yuan to $60.4 billion, the world's second largest.Financial leasing was born in the United States more than 60 years ago and developed rapidly in the world. As a medium and long term financing means, it has become one of the five financial forms juxtaposed with bank credit, direct financing, insurance and trust.China formally introduced financial leasing in 1981, which has been introduced for more than 30 years, but many people are still relatively unfamiliar with financial leasing: although China ranked second in the world in terms of transaction volume in 2011,However, the market penetration rate (that is, the ratio of total financial leasing transactions to total fixed assets investment) that measures the developed degree of a country's financial leasing market has not reached 50.It is far lower than the level of 15-30% of the mature market;China's financing leasing industry has experienced rough development in the course of development, and it has been booming since 2004.Financial leasing has the characteristics of improving the financing environment of small and medium-sized enterprises, promoting investment and technological progress, stimulating consumption and so on. It should help and encourage them to grow healthily and rapidly, and make greater contributions to the development of national economy.Through theoretical analysis and empirical research, this paper explores the micro motivation of the development of China's financing leasing industry, and tries to put forward some suggestions.This paper is divided into five chapters. The first chapter briefly introduces the financial leasing and literature review. The second chapter mainly introduces the history, current situation and problems of the financial leasing industry in China.The third chapter makes a theoretical analysis on the micro motivation of the development of China's financing leasing industry. The fourth chapter takes Shanghai and Shenzhen A-share listed companies as the model for empirical research. The fifth chapter is the research results of this paper and tries to put forward some suggestions.
【学位授予单位】：复旦大学
【学位级别】：硕士
【学位授予年份】：2014
【分类号】：F832.49

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