本文選題：融資租賃　切入點：中小企業(yè)　出處：《天津商業(yè)大學》2017年碩士論文

【摘要】：自中共十一屆三中全會開啟改革開放新篇章以來,我國經(jīng)濟得到了高速發(fā)展,我國中小企業(yè)也隨著經(jīng)濟的發(fā)展對我國經(jīng)濟的影響越來越大。我國中小企業(yè)由于其規(guī)模小、標準低、經(jīng)營方式靈活多變等顯著特質(zhì),不僅成為吸收我國勞動力的重要渠道,而且其創(chuàng)造的產(chǎn)值已經(jīng)占據(jù)國內(nèi)生產(chǎn)總值的六成左右,稅收上繳額占據(jù)我國稅收總額的一半,這些事實使得中小企業(yè)成為我國經(jīng)濟主體的重要組成部分已毋庸置疑。但是與此同時,我國中小企業(yè)的這些特質(zhì)使其自身存在信用低、風險高的問題,因此無論通過向銀行借款還是發(fā)行債券、股票融資等外源融資方式進行融資,都得不到來自金融機構(gòu)和投資者有效的支持。我國中小企業(yè)通常沒有積累留存收益的意識,導致中小企業(yè)的內(nèi)源融資也無法滿足中小企業(yè)的融資需求。致使我國中小企業(yè)一直面臨著融資難、融資貴的嚴峻問題。融資租賃因融資門檻低,融資與融物相結(jié)合,租賃標的物的使用權(quán)和所有權(quán)相分離,租金支付方式靈活等特點,成為解決中小企業(yè)融資難、融資貴問題的重要方法。本文旨在通過對融資租賃理論以及我國中小企業(yè)現(xiàn)狀的闡述,進而結(jié)合相關(guān)案例來研究融資租賃運用于我國中小企業(yè)的優(yōu)勢以及存在的問題,并試圖給出相關(guān)可行建議。本文首先對融資租賃及我國中小企業(yè)的相關(guān)概念進行了解釋,進而指出我國中小企業(yè)融資現(xiàn)狀,以及分析我國中小企業(yè)融資難所涉及的內(nèi)部原因和外部原因。其次,論述將融資租賃運用于我國中小企業(yè)融資所顯示的區(qū)別于其它途徑的突出優(yōu)勢,由此得出融資租賃是解決我國中小企業(yè)融資難問題的重要方法。而后,通過對我國的一家中小企業(yè)—B公司運用融資租賃進行融資的案例進行具體分析,在再次論證我國中小企業(yè)運用融資租賃是大有優(yōu)勢的同時,發(fā)現(xiàn)我國中小企業(yè)融資運用融資租賃存在的問題,最后對中小企業(yè)融資運用融資租賃提出相應建議。
[Abstract]:Since the third Plenary session of the Eleventh Central Committee of the Communist Party of China opened a new chapter of reform and opening up, the economy of our country has been developing at a high speed, and the small and medium-sized enterprises of our country have had more and more influence on our economy with the development of the economy. The characteristics of low standards, flexible and changeable management methods have not only become an important channel for absorbing our country's labor force, but also account for about 60% of the gross domestic product (GDP) created by them, and the tax contributions account for half of the total tax revenue in our country. These facts make small and medium-sized enterprises become an important part of the main body of our economy. But at the same time, these characteristics of small and medium-sized enterprises in our country make them have the problems of low credit and high risk. Therefore, no matter by borrowing from banks or issuing bonds, stock financing and other external financing methods, there is no effective support from financial institutions and investors. Small and medium-sized enterprises in China usually do not have the consciousness to accumulate retained earnings. As a result, the internal financing of small and medium-sized enterprises can not meet the financing needs of small and medium-sized enterprises. As a result, SMEs in our country have been faced with the severe problem of financing difficulty and expensive financing. Because of the low threshold of financing, the combination of financing and financial goods, The separation of the right of use from the ownership of the subject matter of the lease, the flexibility of the rent payment method, etc., have become the solution to the financing difficulties of the small and medium-sized enterprises. The purpose of this paper is to expound the theory of financial lease and the current situation of SMEs in China, and then to study the advantages and problems of the application of financial leasing to SMEs in China by combining relevant cases. This paper first explains the concept of financing lease and SMEs in China, and then points out the current financing situation of SMEs in China. And analyzes the internal and external reasons involved in the financing difficulties of SMEs in China. Secondly, it discusses the outstanding advantages of applying financial leasing to the financing of small and medium-sized enterprises in China, which are different from other ways. It is concluded that the financing lease is an important method to solve the problem of financing difficulty of the small and medium-sized enterprises in our country. Then, through the analysis of the case of a small and medium-sized enterprise-B company in our country using the financing lease to carry on the financing, This paper demonstrates once again that the use of financial leasing is a great advantage for small and medium-sized enterprises in our country, at the same time, finds out the problems existing in the financing lease of small and medium-sized enterprises in our country, and finally puts forward corresponding suggestions for the financing lease of small and medium-sized enterprises.
【學位授予單位】：天津商業(yè)大學
【學位級別】：碩士
【學位授予年份】：2017
【分類號】：F426.82;F832.49;F406.7

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