中联重科融资租赁租金测算方案研究

发布时间：2018-01-14 20:07

本文关键词：中联重科融资租赁租金测算方案研究　出处：《湖南大学》2013年硕士论文　论文类型：学位论文

【摘要】：我国的融资租赁业务相对国外起步较晚、发展较缓，随着经济全球化和市场竞争的加剧，国内越来越多的公司开始开展和完善融资租赁业务。融资租赁具备程序简单、租约灵活、节约成本、单独核算和改善承租方资产负债结构等优势，使得众多设备需求客户放弃分期付款、贷款等信用方式，转而选择融资租赁。面对市场融资租赁业务需求的增加和促销设备的需要，，国内众多机械设备厂家通过与融资租赁公司合作或自己设立融资租赁公司，以达到占有市场和扩大销售的目的。租金的测算问题是融资租赁业务的核心问题。它直接关系融资租赁双方的利益分配，是融资租赁合同的重要内容，同时也是租赁双方权利义务和财务处理的重要依据。租金测算各要素的设定和方法的选择，将影响租赁双方租赁期间的现金流量、财务状况和相关风险。本文以中联重科为研究对象，分析其租金测算方案对企业目前状况的适应性，并试图设计出更适合公司现状的租金测算方案。全文以中联重科融资租赁业务和租金测算的现状分析为基础，从中发现中联重科目前的融资租赁业务存在收回风险和财务隐患等问题。在其租金测算方案中，过于单一的计算方式和影响因子的量化设定都不足以适应公司和解决目前财务问题。本文站在出租人的角度，结合公司的实际情况和相关理论，试图设计出既能保证公司租金收益更大化，又能减少相关风险的方案。通过论述和计算得出，公司应该通过提高保证金和首付款比例，加强信用风险监控，协调集团各主体利益，多元化使用租金支付方式等措施，合理控制风险、调整财务状况和实现集团利益最大化。本文最终确立了后付等额年金和后付等额本金两种适合企业现状的租金测算方案。
[Abstract]:Compared with foreign countries, financial leasing business in our country starts later and develops slowly, along with the economic globalization and the intensification of market competition. More and more domestic companies begin to develop and improve the financial leasing business. Financial leasing has the advantages of simple procedures, flexible lease, cost saving, separate accounting and improving the structure of assets and liabilities of the lessee. Make a lot of equipment demand customers give up installment payment, loan and other credit methods, and choose financing lease instead. Facing the increase of market financial leasing business demand and the need of promotion equipment. Many domestic machinery and equipment manufacturers cooperate with financial leasing companies or set up their own financial leasing companies in order to occupy the market and expand sales. The calculation of rent is the core issue of financial leasing business. It is directly related to the benefit distribution of both parties and is an important content of financial lease contract. At the same time, it is also an important basis for both parties' rights and obligations and financial treatment. The choice of each element and method of rent calculation will affect the cash flow, financial situation and related risks during the lease period. This paper takes Zhonglian heavy Branch as the research object and analyzes the adaptability of its rent measurement scheme to the current situation of the enterprise. And try to design more suitable for the current situation of the company rent calculation scheme. The full text is based on the analysis of the current situation of the financing leasing business and rent calculation of Zoomlion. It is found that there are some problems such as recovery risk and financial hidden danger in the current financing leasing business of Zoomlion. Too single calculation method and the quantitative setting of impact factors are not enough to adapt to the company and solve the current financial problems. This paper stands at the lessor's point of view combined with the actual situation of the company and related theories. This paper attempts to design a scheme that can not only guarantee the company's rental income to be greater, but also reduce the related risks. Through discussion and calculation, the company should strengthen the credit risk monitoring by increasing the margin and down payment ratio. Coordination of the main interests of the group, diversified use of rent payment methods and other measures, reasonable control of risk. This paper finally establishes two kinds of rent calculation schemes which are suitable for the present situation of the enterprise: the after-payment equal annuity and the after-payment equal principal.
【学位授予单位】：湖南大学
【学位级别】：硕士
【学位授予年份】：2013
【分类号】：F832.49

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