發(fā)布時(shí)間：2018-03-08 08:20

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

【摘要】：隨著我國(guó)經(jīng)濟(jì)的飛速發(fā)展，中小型企業(yè)是我國(guó)經(jīng)濟(jì)發(fā)展的重要基礎(chǔ)，在國(guó)民經(jīng)濟(jì)中發(fā)揮著越來(lái)越重要的作用。我國(guó)經(jīng)濟(jì)正處在轉(zhuǎn)型時(shí)期，勞動(dòng)力比較充裕，而資本相對(duì)不足，在中小型企業(yè)的快速發(fā)展過程中，我國(guó)的金融體系仍然不能滿足中小企業(yè)的融資需求，這將導(dǎo)致大部分中小型企業(yè)都會(huì)陷入融資困境，限制了中小企業(yè)的平穩(wěn)發(fā)展和擴(kuò)張。中小企業(yè)融資的來(lái)源一般由內(nèi)源融資和外源融資兩部分組成，然而，由于中小企業(yè)普遍成立時(shí)間短、規(guī)模小、利潤(rùn)低等諸多問題，而且中小企業(yè)一般沒有留存意識(shí)或者無(wú)利可留，因此依靠?jī)?nèi)源融資無(wú)法解決目前面臨的融資困境難題，因此，中小企業(yè)只能尋求外源融資。然而對(duì)于中小企業(yè)來(lái)說(shuō)，由于自身的諸多原因使得從銀行獲得貸款費(fèi)時(shí)費(fèi)力而且成本還高，同時(shí)能夠通過資本市場(chǎng)發(fā)行股票和債券獲得融資的中小企業(yè)又少之又少。因此，對(duì)于大部分中小企業(yè)來(lái)說(shuō)，這幾條融資渠道都解決不了融資難的問題。 融資租賃是一種將企業(yè)的資金需求與設(shè)備需求相結(jié)合的創(chuàng)新金融工具，具有租賃標(biāo)的物“所有權(quán)”和“使用權(quán)”分離的特征，中小型企業(yè)通過融物的形式來(lái)實(shí)現(xiàn)融資的目的。融資租賃公司可以憑借專業(yè)評(píng)估，在較短時(shí)間內(nèi)實(shí)現(xiàn)向中小企業(yè)融通資金。因此，利用融資租賃來(lái)緩解中小企業(yè)融資難的問題更符合我國(guó)當(dāng)前的現(xiàn)實(shí)狀況。 本文首先基于我國(guó)中小企業(yè)當(dāng)前的融資形勢(shì)，分別從內(nèi)源融資、外源融資以及外源融資中的直接融資和間接融資方式等途徑分析了中小企業(yè)融資難的原因。然后通過對(duì)融資租賃在中小企業(yè)融資中的比較優(yōu)勢(shì)進(jìn)行定性分析，由于融資租賃具有融資門檻低，適合中小企業(yè)發(fā)展；融資期限長(zhǎng)，租金支付方式靈活多樣；延遲納稅，提高資金流動(dòng)性；盤活已有資產(chǎn)，改善財(cái)務(wù)狀況等多種優(yōu)勢(shì)，所以提出了融資租賃是中小企業(yè)解決融資難問題的一個(gè)現(xiàn)實(shí)選擇。然后，又對(duì)融資租賃在中小企業(yè)中開展業(yè)務(wù)的具體業(yè)務(wù)流程進(jìn)行了闡述，主要包括融資租賃公司主動(dòng)開發(fā)有融資需求的中小企業(yè)客戶，確立初步合作意向，租賃公司進(jìn)行項(xiàng)目立項(xiàng)和開展盡職調(diào)查，項(xiàng)目談判，租賃公司內(nèi)部評(píng)審與審批，簽訂買賣合同和融資租賃合同，融資租賃項(xiàng)目交付驗(yàn)收，，中小企業(yè)分期按時(shí)支付租金，到期轉(zhuǎn)讓資產(chǎn)權(quán)屬，租賃物殘值處理等重要流程。然后對(duì)融資租賃公司在面向中小企業(yè)開展融資租賃服務(wù)時(shí)的風(fēng)險(xiǎn)管理問題提出了實(shí)行保證金制度、規(guī)范租賃物的標(biāo)準(zhǔn)、標(biāo)注租賃標(biāo)識(shí)和產(chǎn)權(quán)登記、定期資產(chǎn)巡視、結(jié)合融資擔(dān)保和抵押等管理措施。最后，結(jié)合目前中小企業(yè)開展融資租賃的現(xiàn)狀，針對(duì)政府提出了加快中小企業(yè)信用體系建設(shè)、加強(qiáng)稅收、補(bǔ)貼、信貸等方面的政策扶持力度以及完善融資租賃法律體系的建議，針對(duì)租賃公司提出了創(chuàng)新租賃產(chǎn)品和資產(chǎn)管理的建議，針對(duì)中小企業(yè)則提出了樹立使用權(quán)觀念的策略建議。
[Abstract]:With the rapid development of China's economy, small and medium enterprises is an important foundation for China's economic development, plays an increasingly important role in the national economy. China's economy is in transition period, abundant labor force, and the relative shortage of capital, in the process of rapid development of small and medium enterprises, the financial system of our country still can not meet the financing needs of SMEs, which will lead to the majority of small and medium-sized enterprises will fall into financial difficulties, restrict the smooth development of small and medium enterprises and expansion. The small and medium-sized enterprise financing sources by internal financing and external financing of two parts, however, due to the small and medium-sized enterprises generally set up a short time, small scale, many problems of profit the low and small and medium enterprises generally did not retain consciousness or no benefit or stay, therefore cannot rely on internal financing to solve the financing difficulties facing the problem, therefore, only small and medium sized enterprises To seek external financing for small and medium enterprises. However, due to many reasons because of its time-consuming to obtain loans from the bank and the cost is high, also can through the capital market issuance of stocks and bonds for the financing of small and medium-sized enterprises and less and less. Therefore, for a large part of small and medium-sized enterprises, the financing channels are resolved no problem of financing.
Financial leasing is a combination of demand for funds and equipment requirements of the enterprise financial tool innovation, has the characteristics of leasehold "ownership" and "right to use" isolated, small and medium enterprises to achieve the purpose of financing through financial leasing companies can form. By virtue of professional assessment, implementation of financing to SMEs Enterprise funds in a relatively short period of time. Therefore, to alleviate the financing problem of SMEs is more consistent with the reality of China's current use of financial leasing.
Firstly, based on the current financing situation of small and medium-sized enterprises in China, financing from endogenous, exogenous financing way and direct financing in external financing and indirect financing of financing of small and medium-sized enterprises. Then through qualitative analysis of the comparative advantage in the financing of small and medium-sized enterprises in the financing lease of the financing lease has financing threshold low, suitable for the development of small and medium-sized enterprises; long term financing, flexible rent payment; tax deferred, raise liquidity; make an inventory of existing assets, improving the financial situation and other advantages, the proposed financing lease financing is a realistic choice to solve the problem of small and medium-sized enterprises. Then, the specific business process of financing lease to carry out business in small and medium sized enterprises are described, including financial leasing companies to actively explore the financing needs of small and medium enterprise customers, really Make a preliminary cooperation intention, the leasing company for the project and carry out due diligence, project negotiation, internal review and approval of the leasing company, signed a contract for the sale and lease contract, leasing project delivery acceptance, staging of small and medium-sized enterprises to pay the rent on time, due to transfer of ownership of assets, lease and other important salvage treatment process. Then the problems of risk management in the development of financial leasing services for small and medium-sized enterprises of the financial leasing company put forward the implementation of security system, standard lease standards, marking lease identification and registration of property rights, assets inspection regularly, with financing guarantees and collateral management measures. Finally, combining with the current situation of small and medium-sized enterprises to carry out financial leasing, the government proposes to speed up the construction of the credit system of small and medium-sized enterprises, strengthen tax, subsidies, credit and other aspects of policy support and improve the legal system of financial leasing Suggestions for leasing companies are proposed for innovative leasing products and asset management, and strategies for establishing the concept of right to use are proposed for small and medium-sized enterprises.

【學(xué)位授予單位】：天津商業(yè)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

【參考文獻(xiàn)】

相關(guān)期刊論文 前1條

1 蔣振聲,周英章;發(fā)展融資租賃業(yè)的國(guó)際經(jīng)驗(yàn)探析[J];經(jīng)濟(jì)縱橫;2001年02期

本文編號(hào)：1583104