本文選題：中小企業(yè)　切入點(diǎn)：融資租賃　出處：《湘潭大學(xué)》2014年碩士論文　論文類型：學(xué)位論文

【摘要】：中小企業(yè)的發(fā)展隨著經(jīng)濟(jì)的發(fā)達(dá)程度越加受到各國(guó)學(xué)者的關(guān)注，其健康發(fā)展關(guān)系著國(guó)家經(jīng)濟(jì)的穩(wěn)定發(fā)展，在我國(guó)經(jīng)濟(jì)中的地位越來(lái)越重要。截止2012年底，我國(guó)中小企業(yè)已發(fā)展達(dá)5000多萬(wàn)戶，占比超過全國(guó)企業(yè)數(shù)量的99%。然而，我國(guó)中小企業(yè)在發(fā)展的同時(shí)因各種內(nèi)部問題及我國(guó)經(jīng)濟(jì)制度、政治決策等外部因素的制約，限制了自身的發(fā)展，其中解決融資難問題是關(guān)鍵。 直接融資與間接融資為我國(guó)中小企業(yè)的主要融資途徑。在直接融資方面，中小企業(yè)的信息透明度偏低，存在著嚴(yán)重的信息不對(duì)稱問題，，加上發(fā)行與承銷的費(fèi)用偏高，使得中小企業(yè)的直接融資的成本過高。在間接融資方面，由于銀行等金融機(jī)構(gòu)的專業(yè)性，在一定程度上能減少信息不對(duì)稱，但其審核過于嚴(yán)格以及融資的成本過高，并且我國(guó)目前的金融體系，大型銀行一般都是占據(jù)壟斷地位，大型銀行的業(yè)務(wù)特點(diǎn)使得在向中小企業(yè)貸款時(shí)成本過高，資金的供給特點(diǎn)無(wú)法與中小企業(yè)的需求特點(diǎn)相匹配，因此，我國(guó)中小企業(yè)難以得到大型銀行的貸款來(lái)支持企業(yè)的發(fā)展。 20世紀(jì)80年代融資租賃作為一種新的融資方式引入我國(guó)。它的特殊經(jīng)濟(jì)性表現(xiàn)為：增加了新的融資途徑、融資的規(guī)模和方式靈活，同時(shí)具有折舊與稅收優(yōu)惠的優(yōu)勢(shì)，有利于優(yōu)化產(chǎn)業(yè)以及產(chǎn)業(yè)結(jié)構(gòu)得到調(diào)整，引進(jìn)外資以及國(guó)外的先進(jìn)技術(shù)設(shè)備等方面。進(jìn)行融資租賃項(xiàng)目申請(qǐng)時(shí)，中小企業(yè)會(huì)受到租賃公司的信用評(píng)估時(shí)，必須能滿足租賃公司的專業(yè)第三方機(jī)構(gòu)的信用評(píng)估，融資租賃公司為謀求自身的發(fā)展也在爭(zhēng)取與中小企業(yè)有更廣泛的合作。 本文通過大量的相關(guān)文獻(xiàn)的綜合闡述融資租賃的理論意義與風(fēng)險(xiǎn)，同時(shí)也通過具體的公司融資租賃案例剖析了融資租賃在實(shí)務(wù)中的具體風(fēng)險(xiǎn)及其對(duì)策措施，其中采用成本現(xiàn)值法比較了融資租賃與貸款融資的成本優(yōu)勢(shì)。目前，一般都是基于常規(guī)的思路與做法，而這些方法的本質(zhì)是提高了中小企業(yè)的融資門檻，只能片面的規(guī)避租賃公司所面臨的風(fēng)險(xiǎn)，不能從真正意義上促成中小企業(yè)與租賃公司之間的合作，不能利用融資租賃本身所具有的優(yōu)勢(shì)來(lái)緩解中小企業(yè)的融資問題。融資租賃的風(fēng)險(xiǎn)管理與融資租賃業(yè)務(wù)均是融資租賃公司的核心內(nèi)容，租賃公司風(fēng)險(xiǎn)的控制和管理是租賃企業(yè)能否穩(wěn)健發(fā)展的重要前提，租賃公司必須加強(qiáng)自身對(duì)風(fēng)險(xiǎn)的認(rèn)識(shí)能力及管理意識(shí)。
[Abstract]:The development of small and medium-sized enterprises (SMEs) has attracted more and more attention of scholars from all over the world with the development of economy. Their healthy development relates to the stable development of national economy and plays a more and more important role in the economy of our country. As of end of 2012, The number of small and medium-sized enterprises in China has grown to more than 50 million households, accounting for more than 99% of the total number of enterprises in China. However, the development of small and medium-sized enterprises in our country is restricted by various internal problems and external factors such as our economic system, political decision-making, etc. Limit oneself development, among them solve financing difficult problem is key. Direct financing and indirect financing are the main ways of financing for SMEs in China. In the aspect of direct financing, the information transparency of SMEs is low, there are serious information asymmetry problems, and the costs of issuing and underwriting are too high. In indirect financing, because of the professional nature of banks and other financial institutions, information asymmetry can be reduced to a certain extent, but its audit is too strict and the cost of financing is too high. And in the current financial system of our country, large banks generally occupy a monopoly position. The characteristics of large banks make the cost of lending to small and medium-sized enterprises too high, and the characteristics of capital supply can not match the demand characteristics of small and medium-sized enterprises. Therefore, small and medium-sized enterprises in China are difficult to get loans from large banks to support the development of enterprises. In 1980s, as a new financing method, financial lease was introduced into China. Its special economic performance is as follows: the new financing way is added, the scale and mode of financing are flexible, at the same time, it has the advantages of depreciation and tax preference. In favor of optimizing the industry and the adjustment of the industrial structure, introducing foreign capital and advanced technology and equipment abroad, etc. When applying for a financial lease project, small and medium-sized enterprises will be assessed by the leasing company's credit. It must be able to satisfy the credit evaluation of the professional third party organization of the leasing company, and the financial leasing company is also striving for more extensive cooperation with the small and medium-sized enterprises for its own development. This paper expounds the theoretical significance and risks of financial leasing through a large number of related documents. At the same time, it also analyzes the specific risks and countermeasures of financial leasing in practice through specific corporate financial leasing cases. The cost present value method is used to compare the cost advantages of financial leasing and loan financing. At present, it is generally based on conventional ideas and practices, and the essence of these methods is to raise the financing threshold for small and medium-sized enterprises. Can only one-sided avoid the risks faced by leasing companies, can not promote the real sense of cooperation between small and medium-sized enterprises and leasing companies, The risk management of financial lease and the business of financing lease are the core contents of financial leasing company, which can not take advantage of the advantages of financial lease itself to alleviate the financing problem of small and medium-sized enterprises. The risk control and management of leasing companies is an important prerequisite for the steady development of leasing enterprises. The leasing companies must strengthen their own understanding of risk and management awareness.
【學(xué)位授予單位】：湘潭大學(xué)
【學(xué)位級(jí)別】：碩士
【學(xué)位授予年份】：2014
【分類號(hào)】：F275;F276.3;F832.49

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