本文選題：融資租賃 + 財(cái)務(wù)績(jī)效評(píng)價(jià)��； 參考：《天津商業(yè)大學(xué)》2017年碩士論文

【摘要】：在我國(guó),融資租賃具有多項(xiàng)重要功能,不僅包括融資、促銷、投資、還包括資產(chǎn)管理、資本形態(tài)轉(zhuǎn)換以及資源配置等,更承擔(dān)著經(jīng)濟(jì)轉(zhuǎn)型改革過(guò)程中刺激經(jīng)濟(jì)發(fā)展的重要任務(wù),所以說(shuō),我們可以將融資租賃看作是聯(lián)系著金融資本和實(shí)體經(jīng)濟(jì)的一條重要的紐帶,同時(shí)也還是促進(jìn)資金和商品流通的一個(gè)重要平臺(tái)。近幾年來(lái),隨著我國(guó)融資租賃公司數(shù)量的激增,行業(yè)快速發(fā)展的同時(shí)也存在著一些問(wèn)題,比如說(shuō)市場(chǎng)監(jiān)管機(jī)制不夠完善,或是融資租賃公司的風(fēng)險(xiǎn)體系不夠完善,企業(yè)多樣性風(fēng)險(xiǎn)預(yù)測(cè)意識(shí)比較薄弱等,嚴(yán)重地影響了融資租賃公司的發(fā)展,本文中的案例企業(yè)HJ融資租賃公司就屬于這一情況。本文旨在通過(guò)對(duì)企業(yè)財(cái)務(wù)績(jī)效分析的相關(guān)理論和基本方法指標(biāo)的總結(jié),結(jié)合融資租賃行業(yè)的特殊性,應(yīng)用融資租賃行業(yè)的財(cái)務(wù)評(píng)價(jià)標(biāo)準(zhǔn)值,構(gòu)建了適用于融資租賃行業(yè)的指標(biāo)評(píng)估系統(tǒng),并且以HJ融資租賃公司為例進(jìn)行實(shí)證分析,綜合分析了HJ融資租賃公司的盈利能力、營(yíng)運(yùn)能力、償債能力及發(fā)展能力,并通過(guò)對(duì)這四個(gè)方面能力的分析評(píng)價(jià)得出了對(duì)HJ公司財(cái)務(wù)績(jī)效產(chǎn)生影響的因素和原因,最后給出相應(yīng)的建議,為企業(yè)的決策者提供一些相關(guān)的決策意見(jiàn)。并由此致力于整個(gè)融資租賃行業(yè)的類似問(wèn)題的解決方案。本文主要分為五大部分:第一部分是導(dǎo)論,首先介紹了本文選題的背景和意義,不僅對(duì)國(guó)內(nèi)外學(xué)者的相關(guān)研究進(jìn)行總結(jié)性的文獻(xiàn)綜述,還對(duì)本文的研究方法進(jìn)行了一個(gè)總的闡述,并且指出了本文的預(yù)期創(chuàng)新點(diǎn)。本文第二部分是針對(duì)融資租賃行業(yè)的發(fā)展概況與特點(diǎn),建立了適用于評(píng)價(jià)融資租賃公司財(cái)務(wù)績(jī)效的財(cái)務(wù)指標(biāo)體系,并指出本文采用的融資租賃行業(yè)財(cái)務(wù)評(píng)價(jià)標(biāo)準(zhǔn)值。本文第三部分是運(yùn)用HJ融資租賃公司的相關(guān)財(cái)務(wù)報(bào)表數(shù)據(jù)應(yīng)用第二部分建立的財(cái)務(wù)指標(biāo)體系對(duì)HJ融資租賃公司的財(cái)務(wù)績(jī)效進(jìn)行指標(biāo)分析和評(píng)價(jià)。本文第四部分是基于以上的分析論證,發(fā)現(xiàn)HJ融資租賃公司現(xiàn)有的問(wèn)題及原因,并針對(duì)該公司存在的這些問(wèn)題提出相對(duì)應(yīng)的解決對(duì)策和建議。本文的第五部分是對(duì)全文的總結(jié)與展望。
[Abstract]:In our country, financial leasing has many important functions, including not only financing, promotion, investment, but also asset management, capital form transformation and resource allocation, etc. It also undertakes the important task of stimulating economic development in the process of economic transformation and reform. Therefore, we can regard financial leasing as an important link between financial capital and real economy, and also an important platform to promote the circulation of funds and commodities. In recent years, with the rapid increase in the number of financial leasing companies in China, there are also some problems in the rapid development of the industry. For example, the market supervision mechanism is not perfect, or the risk system of financial leasing companies is not perfect enough. The weak awareness of enterprise diversity risk prediction has seriously affected the development of financial leasing companies. The case of HJ financial leasing company in this paper belongs to this situation. The purpose of this paper is to sum up the relevant theories and basic methods of financial performance analysis of enterprises, and to apply the financial evaluation standard value of financial leasing industry, combining with the particularity of financial leasing industry. This paper constructs an index evaluation system suitable for the financial leasing industry, and takes HJ financial leasing company as an example to analyze the profitability, operating ability, solvency and development ability of HJ financial leasing company. Through the analysis and evaluation of these four aspects, the factors and reasons that affect the financial performance of HJ Company are obtained. Finally, the corresponding suggestions are given to provide some relevant decision advice for the decision makers of HJ Company. And thus committed to the entire financial leasing industry similar problems of solutions. This paper is divided into five main parts: the first part is the introduction, first introduced the background and significance of this topic, not only for domestic and foreign scholars to summarize the relevant research literature review, This paper also gives a general description of the research methods, and points out the expected innovation of this paper. In the second part of this paper, according to the general situation and characteristics of the financial leasing industry, we set up a financial index system to evaluate the financial performance of the financial leasing companies, and point out the financial evaluation standard value of the financial leasing industry used in this paper. In the third part of this paper, the financial performance of HJ financial leasing company is analyzed and evaluated by using the financial index system established in the second part. The fourth part of this paper is based on the above analysis and argumentation, finds out the existing problems and reasons of HJ financial leasing company, and puts forward corresponding countermeasures and suggestions to solve these problems. The fifth part of this paper is the summary and prospect of the full text.
【學(xué)位授予單位】：天津商業(yè)大學(xué)
【學(xué)位級(jí)別】：碩士
【學(xué)位授予年份】：2017
【分類號(hào)】：F830.42;F832.39

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本文編號(hào)：1904820