某大型国有企业集团设立融资租赁公司的可行性研究

发布时间：2018-04-27 13:19

本文选题：融资租赁 + 产融结合　；参考：《对外经济贸易大学》2015年硕士论文

【摘要】：一直以来,产融结合都被大型企业集团视为做强做大的有效途径,在国民经济中占有重要地位的中央企业近年也在不断寻求实现产融结合的可行方案。目前,除了企业集团财务公司这一工具外,尚无其他可普遍推广的平台。本文是在这一背景下,对某大型有色金属中央企业设立融资租赁公司进行研究,以探索设立融资租赁公司可为中央企业带来的经济效应,从而探索其成为可推广产融结合工具的可行性。本文首先在国内外研究文献的基础上,对融资租赁概念、类型等进行了总结分析。随后结合近两年“营改增”税制改革的变化,采用案例分析的方式,对该中央企业某下属企业开展融资租赁业务的具体经济效应进行了测算分析。接下来,本文对当前国内融资租赁公司类型、设立条件、总体发展现状等进行了逐步研究,并结合当前各自贸区的政策条件,探索该中央企业设立融资租赁公司的可选类型及注册地址。之后,本文从该中央企业整体合并的角度,研究了融资租赁公司的成立拟对其产生的协同效应。最后,本文的创新点在于探索设立融资租赁公司促进该中央企业深化产融结合的可行性,但并未对融资租赁公司的实际运营情况进行调研分析,具体仍有待检验。
[Abstract]:The combination of production and finance has been regarded as an effective way by large enterprise groups to strengthen and enlarge, and the central enterprises, which occupy an important position in the national economy, have been constantly seeking the feasible scheme to realize the combination of production and finance in recent years. At present, besides enterprise group finance company this one tool, there is no other general promotion platform. Under this background, this paper studies the financial leasing company set up by a large non-ferrous metal central enterprise in order to explore the economic effect that the establishment of a financial leasing company can bring to the central enterprise. In order to explore its feasibility to be popularized as a combination of production and finance. Firstly, based on the domestic and foreign literature, this paper summarizes and analyzes the concept and type of financial lease. Then combined with the changes of the tax system reform in the past two years, the paper calculates and analyzes the specific economic effect of the financial leasing business of a subordinate enterprise of the central enterprise by using the method of case analysis. Next, this article has carried on the step research to the current domestic finance leasing company type, the establishment condition, the overall development present situation and so on, and unifies the present respective trade area policy condition, Explore the central enterprise to set up financial leasing company optional types and registration address. Then, from the angle of the whole merger of the central enterprise, this paper studies the synergistic effect of the establishment of the financial leasing company on it. Finally, the innovation of this paper is to explore the feasibility of establishing a financial leasing company to promote this central enterprise to deepen the combination of production and finance, but not to investigate and analyze the actual operation of the financial leasing company.
【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】：2015
【分类号】：F276.1;F832.49

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