【摘要】：裝備制造企業(yè)對國民經(jīng)濟(jì)的發(fā)展起著支撐服務(wù)的作用，資金的運(yùn)用對裝備制造企業(yè)來說極其重要。金融危機(jī)之后，銀行業(yè)貸款規(guī)模相對緊縮，融資租賃作為一種新型的經(jīng)濟(jì)運(yùn)作模式，能夠把工業(yè)、金融、貿(mào)易三者緊密有效地結(jié)合起來，克服工業(yè)資本和銀行資本的不足，正好為我國裝備制造業(yè)與金融行業(yè)搭建起互動(dòng)的橋梁。融資租賃在中國雖歷經(jīng)反復(fù)曲折，但隨著經(jīng)濟(jì)的發(fā)展，己經(jīng)進(jìn)入前所未有的快速發(fā)展階段。面對裝備制造企業(yè)不斷升級的金融需求，如何更好的創(chuàng)新業(yè)務(wù)來滿足裝備制造企業(yè)的發(fā)展成為了融資租賃行業(yè)必須解決的問題。 本文分析了裝備制造企業(yè)在進(jìn)行融資租賃決策時(shí)所考慮的因素，對促進(jìn)和限制企業(yè)采用融資租賃決策兩方面作出了分類和假設(shè)。通過選擇上市公司數(shù)據(jù)作二元logistic回歸分析，實(shí)證結(jié)果表明：裝備制造企業(yè)的成長能力、債務(wù)結(jié)構(gòu)的負(fù)債比例與是否采用融資租賃決策是正相關(guān)的，我國融資租賃業(yè)務(wù)發(fā)展相對滯后，，稅收政策效應(yīng)不是很明顯。我國裝備制造企業(yè)使用融資租賃意識還不夠先進(jìn)，資產(chǎn)結(jié)構(gòu)優(yōu)化意識不夠強(qiáng)烈。控股股東的融資租賃意識也不夠強(qiáng)烈。裝備制造企業(yè)在實(shí)際經(jīng)營中，盈利能力以及經(jīng)營能力從實(shí)證看對是否采用融資租賃是不顯著的。本文通過融資租賃結(jié)合裝備制造企業(yè)的特點(diǎn)對參與交易內(nèi)部和外部的創(chuàng)新進(jìn)行了深入的討論。通過創(chuàng)新業(yè)務(wù)形態(tài)，更加全面的促進(jìn)裝備制造企業(yè)的發(fā)展。本文也對裝備制造業(yè)的融資租賃行業(yè)發(fā)展提出了有益的建議。
[Abstract]:Equipment manufacturing enterprises play a supporting role in the development of national economy, and the use of funds is extremely important to equipment manufacturing enterprises. After the financial crisis, the scale of banking loans is relatively tight. As a new type of economic operation mode, financial leasing can combine industry, finance and trade closely and effectively to overcome the shortage of industrial capital and bank capital. It is an interactive bridge for China's equipment manufacturing industry and financial industry. Financial leasing has experienced many twists and turns in China, but with the development of economy, it has entered an unprecedented stage of rapid development. In the face of the escalating financial demand of equipment manufacturing enterprises, how to better innovate business to meet the development of equipment manufacturing enterprises has become a problem that must be solved in the financial leasing industry. In this paper, the factors considered by equipment manufacturing enterprises in making financial lease decision are analyzed, and the classification and hypothesis of promoting and restricting enterprises to adopt financial lease decision are made. By selecting the data of listed companies as binary logistic regression analysis, the empirical results show that the growth ability of equipment manufacturing enterprises, the debt ratio of debt structure and the financial leasing decision are positively correlated. The development of financial leasing business in China lags behind, and the effect of tax policy is not obvious. The consciousness of using finance lease is not advanced enough and the consciousness of optimizing asset structure is not strong enough. The controlling shareholder's sense of financing lease is not strong enough. In the actual operation, the profitability and management ability of the equipment manufacturing enterprises are not significant from the empirical point of view. In this paper, financial leasing combined with the characteristics of equipment manufacturing enterprises to participate in the transaction of internal and external innovation is discussed in depth. Through the innovation of business forms, more comprehensive promotion of equipment manufacturing enterprises development. This paper also puts forward some useful suggestions for the development of equipment manufacturing finance leasing industry.
【學(xué)位授予單位】：太原科技大學(xué)
【學(xué)位級別】：碩士
【學(xué)位授予年份】：2013
【分類號】：F275;F426.4

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