论我国融资租赁公司的现状与未来发展趋势

发布时间：2018-04-28 09:35

本文选题：融资租赁 + 盈利模式　；参考：《辽宁师范大学》2013年硕士论文

【摘要】：融资租赁（Financial Leasing）又称设备租赁（Equipment Leasing）或现代租赁（Modern Leasing），是指将商品所有权相关的全部或绝大部分的风险和报酬相转移的租赁业务。租赁期结束后，该商品的所有权可以转移，也可以不转移。融资租赁业务是经济社会发展到一定阶段的产物，随着生产的剩余以及资本的积累，有的企业固定资产得到了剩余，有的企业资金得到了剩余，为了弥补固定资产和资金闲置导致可用资源的浪费与折旧，融资租赁业悄然出现。融资租赁使得闲置商品和剩余的资金得到了重新有效配置，而金融业的发展更把银行资本与工商资本紧密的联系到了一起，使其相互结合与渗透形成一种新型金融业务。当前，，随着经济的不断发展，融资租赁业的经济地位也不断提升，其五大功能包括融资、投资、促销、变现和资产管理对调控国家宏观经济的发展和提升企业经营管理制度有着深远的影响意义。同时融资租赁也因此成为世界三大金融工具之一，与银行信贷和证券在金融业中并驾齐驱。本文通过对融资租赁的理论分析，从它自身的内涵、特征、盈利模式、发展历程、、国内外研究综述以及运营方式等方面对融资租赁行业进行基本的阐述。基于此项经济业务起源于西方发达国家，本文主要通过中外融资租赁业务的比较分析并结合我国的国情，阐述我国融资租赁业存在的问题及产生的原因，并制定相关的管理制度，运用多种租赁方式满足企业的需求。最后通过实证分析证实其广阔的市场前景。
[Abstract]:Financial Leasing, also known as equipment Leasing, or Modern Leasing, is a leasing business that transfers all or most of the risks and rewards associated with the ownership of goods. After the end of the lease term, ownership of the goods may or may not be transferred. Financial leasing business is the product of economic and social development to a certain stage. With the surplus of production and the accumulation of capital, some enterprises get surplus fixed assets and some enterprises get surplus funds. In order to make up for the waste and depreciation of available resources caused by the idle fixed assets and funds, the financing leasing industry appeared quietly. The financing lease makes the idle commodity and the surplus funds to be reallocated effectively, and the development of the financial industry is more closely related to the bank capital and the industrial and commercial capital, which makes them combine and permeate each other to form a new type of financial business. At present, with the continuous development of the economy, the economic status of the financing leasing industry has been continuously upgraded. Its five major functions include financing, investment, and promotion. Realisation and asset management have far-reaching significance in regulating the development of national macro economy and improving the management system of enterprises. At the same time, financial leasing has become one of the three financial instruments in the world, along with bank credit and securities in the financial industry. Based on the theoretical analysis of financial leasing, this paper expounds the financial leasing industry from its own connotation, characteristics, profit model, development process, domestic and foreign research summary and operation mode, and so on. Based on the origin of this economic business in western developed countries, this paper mainly through the comparative analysis of Chinese and foreign financial leasing business and combined with the situation of our country, expounds the existing problems and causes of financing leasing industry in China. And make relevant management system, use a variety of leasing to meet the needs of enterprises. Finally, its broad market prospect is proved by empirical analysis.
【学位授予单位】：辽宁师范大学
【学位级别】：硕士
【学位授予年份】：2013
【分类号】：F832.49

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