关于A公司融资租赁的案例分析

发布时间：2018-05-14 09:38

本文选题：融资租赁 + A企业　；参考：《广西大学》2013年硕士论文

【摘要】：20世纪80年代,融资租赁作为一种新型的融资方式被引入中国。相对于其他传统的融资方式而言,融资租赁具有明显的优势。因此,企业选择融资租赁方式进行融资是当前形势下解决企业融资难问题的一种非常好的选择。本文从归纳总结现有的国内外关于融资租赁的研究成果入手,找出已有的研究成果中研究欠缺的部分,希望通过本文来填充一些现有研究领域上的空白。本文选取的融资租赁案例是A公司的售后回租项目。首先针对A公司企业发展和生产现状进行介绍并分析了项目发生时的宏观环境。然后,对A公司的售后回租项目的情况进行详细介绍,分析了A公司选择售后回租项目的业务需求,并运用定性分析和定量分析的方法,将融资租赁和银行贷款两种融资方式进行比较分析,得出融资租赁相比于银行贷款更适合A公司的结论,并指出该项目发挥的作用,提出一些适合进行融资租赁的标的物。通过对该案例的分析,找出A公司售后回租项目中存在的问题和潜在的风险因素,并针对这些问题和风险,从A公司自身角度和C资产管理公司的角度分别提出具体的解决对策。最后,通过对A公司售后回租项目的分析,将A公司该项目中存在的问题延伸到其他类似的项目中,并从企业自身、融资租赁公司和政府三方面提出改善我国融资租赁现状的政策建议,以希望融资租赁业得到规范发展,更好地为企业提供金融服务。
[Abstract]:In the 1980 s, financial leasing was introduced into China as a new financing method. Compared with other traditional financing methods, financial leasing has obvious advantages. Therefore, the choice of financing leasing is a good choice to solve the problem of financing under the current situation. This paper summarizes the existing domestic and foreign research results on financial leasing, find out the lack of existing research results, hoping to fill in some gaps in the existing research field through this paper. The financial leasing case selected in this paper is the post-sale leasing project of company A. Firstly, the development and production status of company A are introduced and the macro environment of the project is analyzed. Then, the situation of after-sale rent-back project of A company is introduced in detail, and the business demand of A company choosing after-sale rent-back project is analyzed, and the method of qualitative analysis and quantitative analysis is used. This paper makes a comparative analysis of the two financing methods of financial lease and bank loan, and draws the conclusion that financial lease is more suitable for company A than bank loan, and points out the function of the project and puts forward some subject matter suitable for financing lease. Through the analysis of this case, we find out the problems and potential risk factors in A company's after-sale rent-back project, and aim at these problems and risks. From A company's own angle and C asset management company's angle separately proposed the concrete solution countermeasure. Finally, through the analysis of the after-sale rent-back project of company A, the problems existing in the project are extended to other similar projects, and from the enterprise itself, The three aspects of financial leasing company and government put forward policy suggestions to improve the current situation of financial leasing in China, in order to hope that the financing leasing industry can be standardized and better provide financial services for enterprises.
【学位授予单位】：广西大学
【学位级别】：硕士
【学位授予年份】：2013
【分类号】：F832.49

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