【摘要】：融資租賃作為集金融、貿(mào)易、服務(wù)為一體,融資與融物相結(jié)合的一種新型融資工具,在推動(dòng)產(chǎn)融結(jié)合、真實(shí)服務(wù)實(shí)體經(jīng)濟(jì)等方面發(fā)揮了重要的作用,加上各地出臺(tái)的鼓勵(lì)融資租賃行業(yè)發(fā)展的優(yōu)惠政策及良好的發(fā)展環(huán)境,我國(guó)融資租賃行業(yè)呈現(xiàn)了爆發(fā)式地增長(zhǎng),各類融資租賃公司如雨后春筍般成長(zhǎng)起來(lái),租賃規(guī)模不斷壯大。但目前我國(guó)融資租賃行業(yè)仍處在行業(yè)發(fā)展的初期,融資租賃公司普遍存在專業(yè)化程度不高、缺乏長(zhǎng)期發(fā)展戰(zhàn)略、行業(yè)定位不清晰、涉入行業(yè)過(guò)多、市場(chǎng)細(xì)分不夠的現(xiàn)象。租賃方式主要以與信貸業(yè)務(wù)類似的售后回租業(yè)務(wù)為主,體現(xiàn)專業(yè)化程度較高的經(jīng)營(yíng)性租賃業(yè)務(wù)比重較低。交易方多把融資租賃業(yè)務(wù)作為貸款業(yè)務(wù)來(lái)操作,忽視了租賃物的特性及租賃資產(chǎn)的管理,導(dǎo)致大部分融資租賃公司在業(yè)務(wù)經(jīng)營(yíng)中形成“假租賃,真貸款”。另外,行業(yè)增長(zhǎng)方式也簡(jiǎn)單粗放,租賃公司盲目追求業(yè)務(wù)規(guī)模,追求注冊(cè)資本排名,缺乏創(chuàng)新,導(dǎo)致行業(yè)間同質(zhì)化競(jìng)爭(zhēng)激烈,收益水平降低,增加了項(xiàng)目的風(fēng)險(xiǎn),直接導(dǎo)致我國(guó)目前還缺乏具有專業(yè)化、差異化、特色化的國(guó)際知名的融資租賃公司。隨著我國(guó)融資租賃行業(yè)經(jīng)營(yíng)環(huán)境的變化及同質(zhì)化競(jìng)爭(zhēng)的不斷加劇,越來(lái)越多的融資租賃公司認(rèn)識(shí)到:公司發(fā)展必須要立足于自身特點(diǎn)和優(yōu)勢(shì)領(lǐng)域,依靠產(chǎn)品服務(wù)、人才結(jié)構(gòu)、股東背景實(shí)力、客戶基礎(chǔ)等條件,創(chuàng)新租賃產(chǎn)品,細(xì)分市場(chǎng),找準(zhǔn)市場(chǎng)定位,選擇適合的行業(yè)和領(lǐng)域;發(fā)揮租賃靈活多樣的優(yōu)勢(shì),設(shè)計(jì)出獨(dú)特的租賃產(chǎn)品,提供專業(yè)化、差異化的金融服務(wù);建立公司的核心競(jìng)爭(zhēng)力及相對(duì)競(jìng)爭(zhēng)優(yōu)勢(shì),走一條專業(yè)化、特色化的發(fā)展道路。借鑒發(fā)達(dá)國(guó)家租賃公司專業(yè)化經(jīng)營(yíng)的成功經(jīng)驗(yàn),我國(guó)已有部分融資租賃公司在細(xì)分市場(chǎng)、經(jīng)營(yíng)模式專業(yè)化方面進(jìn)行了有益的嘗試和探索,并已在行業(yè)內(nèi)嶄露頭角,起到帶頭示范作用。目前國(guó)內(nèi)和諧穩(wěn)定、安全、高效的政治、社會(huì)、文化技術(shù)環(huán)境、前景廣闊的行業(yè)環(huán)境都十分有利于融資租賃行業(yè)健康、持續(xù)、高效、快速地發(fā)展。我國(guó)相關(guān)部門在法律、會(huì)計(jì)、稅收、監(jiān)管方面制定出臺(tái)了相應(yīng)的積極政策,為融資租賃行業(yè)向?qū)I(yè)化、差異化、特色化、規(guī)�；�、具有核心競(jìng)爭(zhēng)力的方向發(fā)展奠定了良好的政策法律環(huán)境。融資租賃公司本身也為適應(yīng)現(xiàn)代企業(yè)發(fā)展及市場(chǎng)經(jīng)濟(jì)要求,在規(guī)范法人治理機(jī)構(gòu)、制定長(zhǎng)遠(yuǎn)發(fā)展規(guī)劃,拓展融資渠道、開(kāi)發(fā)市場(chǎng)客戶,儲(chǔ)備培訓(xùn)專業(yè)人才等方面,為形成核心競(jìng)爭(zhēng)力、向?qū)I(yè)化、差異化發(fā)展奠定了堅(jiān)實(shí)的基礎(chǔ)。在深化改革的經(jīng)濟(jì)轉(zhuǎn)型戰(zhàn)略時(shí)期,面對(duì)新形勢(shì)、新機(jī)遇,為使我國(guó)融資租賃行業(yè)充分發(fā)揮融物優(yōu)勢(shì),更好服務(wù)實(shí)體經(jīng)濟(jì),可以從營(yíng)造良好的外部發(fā)展環(huán)境,完善、制定完善專業(yè)化經(jīng)營(yíng)的法律、會(huì)計(jì)、稅收、監(jiān)管等方面的各項(xiàng)優(yōu)惠政策;加大對(duì)專業(yè)化經(jīng)營(yíng)租賃公司的金融支持;完善融資租賃產(chǎn)權(quán)登記制度,加快社會(huì)信用體系建設(shè),完善二手設(shè)備交易市場(chǎng)和租賃資產(chǎn)交易市場(chǎng)等基礎(chǔ)建設(shè);加大對(duì)專業(yè)人才的培訓(xùn)、培養(yǎng);科學(xué)制定公司長(zhǎng)遠(yuǎn)發(fā)展戰(zhàn)略,根據(jù)自身實(shí)力及股東優(yōu)勢(shì),找準(zhǔn)市場(chǎng)定位,確定行業(yè)發(fā)展方向;建設(shè)完善全面風(fēng)險(xiǎn)管控體系、提高風(fēng)險(xiǎn)管理水平;調(diào)整業(yè)務(wù)結(jié)構(gòu),加大經(jīng)營(yíng)性租賃比重,鼓勵(lì)發(fā)展廠商租賃業(yè)務(wù)模式;加強(qiáng)對(duì)租賃資產(chǎn)的運(yùn)營(yíng)和管理;加快國(guó)際化市場(chǎng)開(kāi)拓等方面促進(jìn)融資租賃公司向?qū)I(yè)化、差異化、特色化、國(guó)際化發(fā)展。
[Abstract]:The financing lease plays an important role in promoting the combination of finance, trade and service as a new type of financing tool integrating finance, trade and service. In addition to the preferential policies and favorable development environment for encouraging the development of the financing lease industry, the finance leasing industry of our country has shown a burst of growth, and various kinds of financing and leasing companies have grown up like spring bamboo shoots after the rain, and the leasing scale is growing. However, at present, the financial leasing industry in China is still in the initial stage of the development of the industry, and the financing and leasing company has a low degree of specialization, the lack of long-term development strategy, unclear industry positioning, excessive trade in the industry and insufficient market segmentation. The leasing method is mainly based on the after-sales return service similar to the credit business, and the specific gravity of the operating lease business with higher specialization is lower. The transaction party operates the financing lease business as the loan business, and ignores the property of the lease item and the management of the leased asset, resulting in most of the financing lease company forming the "a false lease, a real loan" in the business operation. in addition, that growth mode of the industry is simple and rough, the leasing company blindly pursue the business scale, pursue the rank of the registered capital, and the lack of innovation, leading to the fierce competition between the industries, the reduction of the income level, the increase of the risk of the project, The international well-known financing lease company with differentiation and characteristic. With the changing of the operating environment and the increasing of the homogenization competition in the financial leasing industry in our country, more and more financing and leasing companies realize that the development of the company must be based on its own characteristics and advantages, and rely on the product service, the talent structure and the shareholder's background strength. The customer base and other conditions, the innovative lease products, the sub-market, the alignment of the market position, the choice of suitable industries and fields, the flexibility and various advantages of the lease, the design of a unique lease product, the provision of specialized and differentiated financial services; The core competence and relative competitive advantage of the company are set up, and a professional and special development road is taken. Based on the successful experience of the professional operation of the leasing companies in the developed countries, some of the financial leasing companies in our country have made a useful attempt and exploration in the division of the market and the mode of operation, and have shown themselves in the industry and play a leading role in the demonstration. At present, the domestic harmonious, stable, safe, high-efficiency political, social, cultural and technological environment, and the broad industry environment are very beneficial to the healthy, continuous, high-efficiency and rapid development of the financing lease industry. The relevant departments of our country have formulated corresponding positive policies in the aspects of law, accounting, tax and supervision, and laid a good policy legal environment for the development of the financial leasing industry to the direction of specialization, differentiation, characteristic, scale and core competitiveness. In order to form the core competitive power, the finance leasing company itself is also a professional body, in order to adapt to the development of the modern enterprise and the requirements of the market economy, to standardize the corporate governance, to formulate long-term development planning, to expand the financing channels, to develop market customers and reserve training professionals. The differentiation and development lay a solid foundation. In the period of deepening reform, facing the new situation and new opportunities, in order to bring the financial leasing industry into full play, and to better serve the real economy, it is possible to perfect and perfect the law, accounting and tax of the professional operation from the construction of a good external development environment. The preferential policies in the aspects of supervision and the like; increase the financial support to the professional operation leasing company; improve the registration system of the financing lease property right, speed up the construction of the social credit system, and improve the basic construction of the second-hand equipment trading market and the leasing asset trading market; Strengthen the training and training of the professionals; scientifically formulate the long-term development strategy of the company, find the position of the market according to the strengths and the advantages of the shareholders, and determine the development direction of the industry; build a comprehensive risk management and control system and improve the risk management level; and adjust the business structure. To increase the specific gravity of the operating lease, to encourage the development of the business model of the leasing business of the manufacturer, to strengthen the operation and management of the leased assets, to accelerate the development of the international market and so on, to promote the development of the financing lease company to the specialized, differential, characteristic and international development.
【學(xué)位授予單位】：對(duì)外經(jīng)濟(jì)貿(mào)易大學(xué)
【學(xué)位級(jí)別】：碩士
【學(xué)位授予年份】：2015
【分類號(hào)】：F832.39

【參考文獻(xiàn)】

相關(guān)期刊論文 前4條

1 王琳t，

本文編號(hào)：2450997