本文選題：融資租賃　切入點：融物　出處：《華中科技大學》2013年碩士論文

【摘要】：隨著我國經(jīng)濟水平的不斷增長，中小企業(yè)已成為我國經(jīng)濟發(fā)展中的重要組成部分和經(jīng)濟增長中的主要推動力量。但是，中小企業(yè)的融資問題一直制約著其健康的發(fā)展，由于中小企業(yè)規(guī)模小，，實力弱，信譽不高，擔保機制不健全等一系列原因，導致中小企業(yè)融資渠道過窄；再加上銀行對自身的風險和利潤的考慮，使得中小企業(yè)的貸款條件異常苛刻。面對國際金融危機的沖擊，中小企業(yè)首當其沖受到了較大的影響，融資難、貸款難、資金短缺是中小企業(yè)面臨的最主要的問題。在這種背景下，融資租賃作為一種新興的金融創(chuàng)新產(chǎn)品，為中小企業(yè)融資帶來了新的發(fā)展出路。融資租賃作為一種采用融物的方式實現(xiàn)融資的目的的新型的融資方式，在發(fā)達國家不僅已經(jīng)成為聯(lián)結(jié)金融業(yè)、制造業(yè)和貿(mào)易行業(yè)的紐帶，更被看成是一種解決中小企業(yè)融資困難的有效渠道。但是，融資租賃在我國卻沒有得到相應(yīng)的重視，到目前為止還存在著像監(jiān)管混亂、法律法規(guī)不健全和會計制度不完善等一系列的問題，這些問題極大的制約了融資租賃業(yè)在我國的發(fā)展。本文基于以上情況，詳細介紹了我國融資租賃業(yè)的發(fā)展歷程及其現(xiàn)狀，同時指出我國融資租賃行業(yè)發(fā)展過程中所出現(xiàn)的相關(guān)問題，最后就促進我國整個融資租賃行業(yè)的發(fā)展給出了自己的一些對策和建議。
[Abstract]:With the continuous growth of our country's economic level, small and medium-sized enterprises have become an important part of our country's economic development and the main driving force in economic growth.However, the financing problems of SMEs have been restricting their healthy development. Because of the small scale of SMEs, weak strength, low reputation, imperfect guarantee mechanism and a series of reasons, the financing channels of SMEs are too narrow.In addition, banks consider their own risks and profits, which makes the loan conditions of SMEs extremely harsh.In the face of the impact of the international financial crisis, SMEs bear the brunt of the greater impact, financing difficulties, loan difficulties, capital shortage is the most important problem faced by SMEs.In this context, financial leasing, as a new financial innovation product, has brought a new way out for the financing of small and medium enterprises.As a new type of financing method, financial leasing has not only become the link between finance industry, manufacturing industry and trade industry, but also has become a new financing method in developed countries.It is also regarded as an effective channel to solve the financing difficulties of small and medium enterprises.However, financial leasing has not been paid attention to in our country. Up to now, there are still a series of problems such as chaos of supervision, imperfect laws and regulations, imperfect accounting system, etc.These problems greatly restrict the development of financing leasing industry in our country.Based on the above situation, this paper introduces the development course and present situation of financing leasing industry in China in detail, and points out the related problems in the development process of finance lease industry in China.Finally, some countermeasures and suggestions are given to promote the development of the whole financial leasing industry in China.
【學位授予單位】：華中科技大學
【學位級別】：碩士
【學位授予年份】：2013
【分類號】：F832.49

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