本文選題：金融租賃 + 風險管控��； 參考：《西南財經(jīng)大學》2012年博士論文

【摘要】：金融租賃交易兼具“融資”與“融物”雙重屬性,承租人以分期支付租金流為條件而從出租人處獲取實物流,從而達到“以物代租”的效果。因此,在租賃交易中,融物是手段、融資是目的,通過融物手段來達到融資目的�？梢哉f,金融租賃的“融資融物”雙重屬性決定了它屬于金融范疇,所以考察金融租賃業(yè)的發(fā)展問題,必須立于金融發(fā)展的大背景下。在中國,金融租賃屬于舶來品,起初是作為利用外資的一種方式而被引進來。但長期以來,金融租賃業(yè)并沒有引起社會公眾及金融主管部門的重視,各種制度機制建設相對滯后。 近些年來,隨著我國金融業(yè)改革與深化發(fā)展,.已經(jīng)沉寂了十多年的老行業(yè)——金融租賃業(yè)開始重新煥發(fā)生機。特別在2008年全球金融危機爆發(fā)之后,我國經(jīng)濟和金融環(huán)境的急劇變化,為金融租賃業(yè)的復興創(chuàng)造了條件。在拉動內需,推動區(qū)域和產業(yè)經(jīng)濟結構調整,以及開啟戰(zhàn)略性投資的現(xiàn)實行動面前,信貸融資的運用空間已經(jīng)非常有限,在產業(yè)融資方面的短板也愈發(fā)突出。作為全球范圍內重要融資方式之一,金融租賃的引入可以有效彌補這兩方面的缺陷。目前,金融租賃在飛機與船舶運輸業(yè)、中小企業(yè)融資、境內外跨區(qū)域產業(yè)資本轉移等方面的運用已經(jīng)初見成效,其特有的產業(yè)金融功能優(yōu)勢也得到更深刻的發(fā)揮。相比改革開放初期它在利用外資方面的歷史貢獻,這個歷經(jīng)坎坷的金融子行業(yè)正在迎來新的發(fā)展時期。 重新起步的金融租賃業(yè)還相當弱小,金融租賃在當前我國金融結構中的地位幾乎微不足道。在西方發(fā)達國家,現(xiàn)代意義上的租賃業(yè)已有著近60年的歷史,直至今天依然呈現(xiàn)著較快發(fā)展速度并在經(jīng)濟生活中發(fā)揮著十分重要的作用①。相比之下,它在我國金融結構中的發(fā)展空間以及對國民經(jīng)濟的潛在貢獻,都還遠遠沒有得到開發(fā)。面對新的歷史契機與不斷完善的制度建設,我國金融租賃業(yè)的發(fā)展已經(jīng)開始書寫新的篇章。 本文以金融租賃市場的管理理論為指導,在全面闡述我國金融租賃業(yè)發(fā)展的金融背景的基礎之上,分析了我國金融租賃業(yè)的歷史沿革、發(fā)展現(xiàn)狀、存在的問題,以及這些問題的形成原因；同時,文本遵循一般的金融風險評價理論,論述了我國租賃業(yè)發(fā)展過程中存在的諸多風險,并就這些風險進行了評價分析。然后,本文從創(chuàng)新和風險管控兩個角度探討了我國金融租賃業(yè)自身改革的路徑選擇。最后,根據(jù)我國當前金融市場所處的特定經(jīng)濟體制環(huán)境和自身發(fā)展的實際情況,本文又從制度建設、政策扶持等角度,提出促進我國金融租賃業(yè)發(fā)展的一系列措施�？傮w來看,本文可以分為四大部分。 本文共七章,可分為四個層次,按照“提出問題—分析問題—解決問題”的邏輯思路而展開。 第一層為第一-二章,為本文研究提供理論基礎。 第二層為第三章,屬于“提出問題”部分。該章從宏觀層面就我國金融租賃業(yè)發(fā)展的金融背景進行了探討,分析認為,實現(xiàn)中國金融業(yè)的持續(xù)繁榮,必須關注金融結構的優(yōu)化調整,而發(fā)展金融租賃業(yè)是優(yōu)化金融結構并促進金融繁榮的重要手段,從而引出中國金融租賃發(fā)展問題研究。相應的,該章就我國金融租賃業(yè)的發(fā)展歷史進行了探討,總結了我國金融租賃業(yè)30年發(fā)展的成敗及其被后的原因。在此基礎上,本文就我國金融租賃業(yè)的現(xiàn)狀問題進行了具體的分析,從而為制定發(fā)展策略奠定了基礎。 第三層為第四～五章,屬于“分析問題”部分。其中,第四章從宏觀角度出發(fā),研究認為我國金融租賃業(yè)存在實力薄弱、發(fā)展滯后、與經(jīng)濟不匹配三大問題,而產生這些問題的原因是多方面因素共同造成的,如資金獲取渠道狹窄、財稅支持不足、制度不完善等。第五章從風險角度著手,在全面論述金融租賃風險生成機理、表現(xiàn)特征的基礎上,利用遞階層次法就我國的金融租賃風險進行評價分析。 第四層為第六-七章,屬于“解決問題”部分。其中,第六章依托四、五兩章的研究,認為我國金融租賃業(yè)的發(fā)展,必須強調創(chuàng)新和風控,故而本章從業(yè)務創(chuàng)新、運營模式創(chuàng)新和風險管控體系建設三個角度,論述了我國金融租賃業(yè)改革的方向。第七章是外圍層次對我國金融租賃業(yè)改革提出相應建議,具體包括制度建設、財稅支持政策；最后,本章還從發(fā)展面臨的機遇、挑戰(zhàn)及趨勢三個角度,為我國金融租賃業(yè)發(fā)展提供了思路,可以認為是對全文的一個總結。
[Abstract]:Financial leasing trade has dual attributes of "financing" and "finance". The lessee obtains the real logistics from the lessor by paying rent flow by installment. Therefore, in the lease transaction, the finance is the means, financing is the purpose and the financial purpose is achieved through the means of finance. The dual attribute of "financing and financing" has decided it to belong to the financial category, so it is necessary to examine the development of financial leasing industry under the background of financial development. In China, financial leasing belongs to foreign goods and is introduced as a way of utilizing foreign capital at first. But for a long time, the financial leasing industry has not caused the society. The attention of the public and financial authorities has lagged behind the construction of various institutional mechanisms.
In recent years, with the reform and deepening of the financial industry in China, the financial leasing industry, which has been silent for more than 10 years, has begun to rejuvenate. After the outbreak of the global financial crisis in 2008, the rapid changes in the economic and financial environment in China have created conditions for the revival of the financial leasing industry. In the face of the adjustment of the economic structure of the industry and industry, and the realistic action to open the strategic investment, the use space of credit financing has been very limited, and the short board in the industry financing is becoming more and more prominent. As one of the important financing ways in the world, the introduction of financial leasing can effectively make up the defects of these two aspects. In the aircraft and ship transportation industry, the financing of small and medium enterprises and the transfer of industrial capital in the domestic and foreign countries have begun to come into being. The advantages of its unique industrial and financial functions are also more profound. Compared with the historical contribution of the early reform and opening up in the use of foreign capital, this bumpy financial sub industry is coming to a new stage. The period of development.
The financial leasing industry is still relatively weak, and the status of financial leasing in the current financial structure of our country is almost negligible. In the western developed countries, the leasing industry in the modern sense has had a history of nearly 60 years, until today it still presents a rapid development speed and plays a very important role in the economic life. The development space of the financial structure in China and the potential contribution to the national economy are far from being developed. In the face of the new historical opportunity and the continuous improvement of the system, the development of the financial leasing industry in China has begun to write a new chapter.
Guided by the management theory of the financial leasing market and on the basis of a comprehensive exposition of the financial background of the development of the financial leasing industry in China, this paper analyzes the historical evolution of the financial leasing industry in China, the status of its development, the existing problems, and the reasons for the formation of these problems. At the same time, the text follows the general financial risk assessment theory and discusses the theory of the financial leasing industry. These risks are evaluated and analyzed in the course of the development of the leasing industry in China. Then, this paper discusses the path choice of the reform of the financial leasing industry in China from two aspects of innovation and risk management. Finally, according to the actual situation of our current financial market and the actual situation of its own development This paper also puts forward a series of measures to promote the development of China's financial leasing industry from the perspective of system construction and policy support. Generally speaking, this article can be divided into four parts.
This paper consists of seven chapters, which can be divided into four levels according to the logical thinking of "asking questions, analyzing problems and solving problems".
The first level is the first chapter and the two chapter, which provides a theoretical basis for this study.
The second layer is the third chapter, which belongs to the "question" part. This chapter discusses the financial background of the development of the financial leasing industry in China from the macro level. The analysis holds that it is necessary to pay attention to the optimization and adjustment of the financial structure to realize the continuous prosperity of China's financial industry, and the development of financial leasing industry is a heavy financial structure and the promotion of financial prosperity. In order to lead to the study of the development of financial leasing in China, this chapter discusses the history of the development of the financial leasing industry in China, summarizes the success or failure of the 30 year development of the financial leasing industry in China and the reasons behind it. On this basis, this paper makes a concrete Analysis on the current situation of the financial leasing industry in China, so as to make a detailed analysis of the current situation of the financial leasing industry in China. The development strategy laid the foundation.
The third layer is fourth to five chapters, which belongs to the "analysis problem" part. Among them, the fourth chapter from the macro point of view, studies that the financial leasing industry in China has weak strength, lagging development and economic mismatch between three major problems, and the reasons for these problems are caused by many factors, such as narrow financing channels and financial and tax support. The fifth chapter starts from the risk point of view. On the basis of the comprehensive exposition of the mechanism of financial leasing risk generation and the performance characteristics, the risk of financial leasing in China is evaluated and analyzed by means of hierarchical method.
The fourth layer is sixth to seven chapters, which belongs to the "problem solving" part. Among them, the sixth chapter relies on the study of the four and 52 chapters. It is believed that the development of the financial leasing industry in China must emphasize innovation and wind control, so this chapter discusses the direction of the reform of the financial leasing industry in China from three angles of business innovation, operation mode innovation and risk management system construction. The seventh chapter is the corresponding suggestions on the reform of the financial leasing industry in our country, including the system construction and the fiscal and tax support policy. Finally, this chapter also provides a way of thinking for the development of the financial leasing industry in China from the three perspectives of the opportunities, challenges and trends that the development is facing, which can be considered as a summary of the full text.

【學位授予單位】：西南財經(jīng)大學
【學位級別】：博士
【學位授予年份】：2012
【分類號】：F832.49

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本文編號：1858176