本文關(guān)鍵詞： 中小企業(yè) 融資租賃 融資難 設(shè)備融資 成本分析法　出處：《安徽大學(xué)》2010年碩士論文　論文類型：學(xué)位論文

【摘要】： 中小企業(yè)是我國(guó)經(jīng)濟(jì)活力的源泉,這一點(diǎn),不論是從中小企業(yè)在解決就業(yè)問(wèn)題上還是對(duì)我國(guó)GDP的貢獻(xiàn),以及對(duì)中國(guó)經(jīng)濟(jì)發(fā)展戰(zhàn)略的意義等方面,都可以得到充分的體現(xiàn)。但是隨著社會(huì)主義市場(chǎng)經(jīng)濟(jì)體制的逐步建立,我國(guó)中小企業(yè)卻面臨著一個(gè)足以制約其發(fā)展甚至生存的最大問(wèn)題——融資難。傳統(tǒng)的融資方式已經(jīng)不能滿足中小企業(yè)的融資需要,而融資租賃以其獨(dú)特的特點(diǎn)和融資方式,為中小企業(yè)融資開(kāi)辟了一條新的融資渠道。 在中小企業(yè)的生產(chǎn)經(jīng)營(yíng)中,其最缺乏的往往并不是短期的流動(dòng)資金,而是用于擴(kuò)大再生產(chǎn)的昂貴的設(shè)備。設(shè)備的價(jià)格通常會(huì)達(dá)到上千萬(wàn),這對(duì)于國(guó)內(nèi)的中小企業(yè)而言,是沉重的負(fù)擔(dān)。有感于幾十年來(lái)中小企業(yè)所面臨的處于逆勢(shì)的困境以及中小企業(yè)巨大的設(shè)備融資需求,本人特選擇了中小企業(yè)的設(shè)備融資作為本文研究的方向。 融資租賃在我國(guó)經(jīng)濟(jì)發(fā)展中的作用非常重要,是一個(gè)擁有廣闊發(fā)展前景的新興行業(yè)。其在我國(guó)的起步較晚,而且目前國(guó)內(nèi)這方面的研究尚不充分。本文采用了定性分析和定量分析相結(jié)合的研究方法,較系統(tǒng)地闡述了融資租賃的一般理論和對(duì)我國(guó)中小企業(yè)發(fā)展的獨(dú)特功能。并站在承租人的立場(chǎng),就融資租賃可能存在的風(fēng)險(xiǎn)及風(fēng)險(xiǎn)的規(guī)避措施進(jìn)行了分析和探索。最后利用成本現(xiàn)值法在采用融資租賃方式取得所需設(shè)備還是采用貸款購(gòu)置方式取得所需設(shè)備之間進(jìn)行分析,得出使中小企業(yè)取得所需設(shè)備成本現(xiàn)值最低的融資方式。 本文主要分為五個(gè)部分,具體內(nèi)容如下： 第一部分,緒論,主要闡述了本文的研究背景及意義、融資租賃的國(guó)內(nèi)外研究動(dòng)態(tài)和本文的主要內(nèi)容、研究思路。 第二部分,闡述了企業(yè)融資的含義與主要方式、融資租賃的一些基礎(chǔ)理論。 第三部分,主要分析的是融資租賃對(duì)中小企業(yè)的獨(dú)特功能,包括融資租賃是目前解決中小企業(yè)融資難的一種現(xiàn)實(shí)選擇、利用融資租賃可以有效規(guī)避中小企業(yè)的風(fēng)險(xiǎn)、融資租賃可以促進(jìn)中小企業(yè)的技術(shù)進(jìn)步、融資租賃有利于中小企業(yè)改善經(jīng)營(yíng)管理的狀況。 第四部分,主要闡述了我國(guó)中小企業(yè)開(kāi)展融資租賃業(yè)務(wù)的績(jī)效分析。 第五部分,比較分析了設(shè)備融資租賃與貸款購(gòu)置設(shè)備的融資成本,主要采用的是成本現(xiàn)值法,并列舉了一個(gè)案例實(shí)證了采用融資租賃方式取得設(shè)備的成本低于貸款購(gòu)置設(shè)備的成本。 本文以“理論概述——績(jī)效分析——比較研究——案例分析”為主要研究思路,創(chuàng)新性地以中小企業(yè)作為研究背景,以融資成本理論為研究基礎(chǔ),以成本現(xiàn)值法為實(shí)證工具,最終得出使中小企業(yè)取得所需設(shè)備成本現(xiàn)值最低的融資方式,為中小企業(yè)決策提供理論依據(jù)。
[Abstract]:Small and medium-sized enterprises are the source of China's economic vitality. This is not only from the contribution of small and medium-sized enterprises to solving the employment problem or to China's GDP, but also to the significance of China's economic development strategy. But with the gradual establishment of the socialist market economic system, However, the small and medium-sized enterprises in our country are faced with the biggest problem which can restrict their development or even survive, that is, the financing difficulty. The traditional financing method can not meet the financing needs of the small and medium-sized enterprises, but the financing lease has its unique characteristics and financing methods. Open up a new financing channel for small and medium-sized enterprises. In the production and operation of small and medium-sized enterprises, what they lack most often is not short-term liquidity, but expensive equipment for expanding reproduction. The price of equipment usually reaches tens of millions, which is for domestic small and medium-sized enterprises. It is a heavy burden. I choose the equipment financing of small and medium-sized enterprises as the research direction of this paper because of the difficult situation faced by small and medium-sized enterprises in the past decades and the huge equipment financing needs of small and medium-sized enterprises. Financial leasing plays a very important role in the economic development of our country, and it is a new industry with broad development prospects. At present, the domestic research on this aspect is not sufficient. This paper adopts the research method of combining qualitative analysis with quantitative analysis. This paper systematically expounds the general theory of financial leasing and its unique function for the development of small and medium-sized enterprises in China. In this paper, the possible risks of financial leasing and the measures to avoid them are analyzed and explored. Finally, the cost present value method is used to analyze whether the equipment is obtained by means of financial leasing or by means of loans. Get the lowest present value of equipment cost for SMEs to obtain the financing method. This paper is divided into five parts, the specific contents are as follows:. The first part, introduction, mainly describes the research background and significance of this paper, the domestic and foreign research trends of financial leasing, the main content of this paper, research ideas. The second part, elaborated the enterprise financing the meaning and the main way, the finance lease some basic theories. The third part mainly analyzes the unique function of financial leasing to small and medium-sized enterprises, including financing lease is a practical choice to solve the financing difficulties of small and medium-sized enterprises, the use of financial leasing can effectively avoid the risk of small and medium-sized enterprises. Financing lease can promote the technical progress of small and medium-sized enterprises, and finance lease is helpful to improve the condition of operation and management of small and medium-sized enterprises. The 4th part, mainly elaborated our country small and medium-sized enterprise carries on the finance lease service performance analysis. In the 5th part, the author compares and analyzes the financing cost of equipment financing lease and loan purchase equipment, which mainly adopts the method of present value of cost. A case is presented to demonstrate that the cost of acquiring equipment by means of financial leasing is lower than that of equipment purchased by loan. This paper takes "theory summarization-performance analysis-comparative study-case analysis" as the main research idea, innovatively takes the small and medium-sized enterprises as the research background, takes the financing cost theory as the research foundation, takes the cost present value method as the positive tool. Finally, the financing method that enables SMEs to obtain the lowest present value of equipment cost is obtained, which provides theoretical basis for SMEs to make decisions.
【學(xué)位授予單位】：安徽大學(xué)
【學(xué)位級(jí)別】：碩士
【學(xué)位授予年份】：2010
【分類號(hào)】：F832.49

【引證文獻(xiàn)】

相關(guān)期刊論文 前2條

1 龐洪秀;張惠蘭;;我國(guó)融資租賃業(yè)務(wù)中的政府監(jiān)管問(wèn)題分析[J];財(cái)政監(jiān)督;2011年11期

2 肖承祥;;對(duì)中小企業(yè)開(kāi)展融資租賃優(yōu)勢(shì)的探討[J];會(huì)計(jì)之友;2013年03期

相關(guān)碩士學(xué)位論文 前1條

1 谷建華;內(nèi)蒙古銀行開(kāi)展融資租賃業(yè)務(wù)研究[D];內(nèi)蒙古大學(xué);2012年

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本文編號(hào)：1494698