本文選題：融資租賃　切入點(diǎn)：稅負(fù)　出處：《復(fù)旦大學(xué)》2014年碩士論文

【摘要】：根據(jù)《2013全球融資租賃報(bào)告》,2011年全球租賃業(yè)務(wù)交易額為7240億美元；單一最大融資租賃市場(chǎng)——美國(guó),2011年交易額達(dá)到2688億美元；而中國(guó)2011年融資租賃交易額較2010年增長(zhǎng)42.85%,為604億美元,排名世界第二。融資租賃誕生于60多年前的美國(guó),后在世界范圍內(nèi)得以迅速發(fā)展,作為一種中長(zhǎng)期融資手段,已成為與銀行信貸、直接融資、保險(xiǎn)、信托并列的五大金融形式之一。我國(guó)于1981年正式引入融資租賃,距今也已超過(guò)30年,但很多人對(duì)于融資租賃還比較陌生：雖然2011年我國(guó)交易額排名世界第二,但衡量一國(guó)融資租賃市場(chǎng)發(fā)達(dá)程度的市場(chǎng)滲透率(即融資租賃交易總額占固定資產(chǎn)投資總額的比率)還未達(dá)到5%，，遠(yuǎn)低于成熟市場(chǎng)15%-30%的水平；我國(guó)融資租賃業(yè)在發(fā)展歷程中經(jīng)歷了坎坷,自2004年才又迎來(lái)蓬勃發(fā)展的局面。融資租賃具有改善中小企業(yè)融資環(huán)境,促進(jìn)投資和技術(shù)進(jìn)步,拉動(dòng)消費(fèi)等特點(diǎn),應(yīng)幫助和鼓勵(lì)其健康快速成長(zhǎng),為國(guó)民經(jīng)濟(jì)發(fā)展做出更大的貢獻(xiàn)。本文通過(guò)理論分析和實(shí)證研究,探索我國(guó)融資租賃業(yè)發(fā)展的微觀動(dòng)因,并嘗試提出建議。全文共分五章,第一章簡(jiǎn)要介紹了融資租賃并進(jìn)行文獻(xiàn)綜述,第二章主要介紹融資租賃業(yè)在我國(guó)的發(fā)展歷史、現(xiàn)狀和問(wèn)題,第三章對(duì)我國(guó)融資租賃業(yè)發(fā)展的微觀動(dòng)因進(jìn)行理論分析,第四章中以滬深A(yù)股上市公司為樣板進(jìn)行了實(shí)證研究,第五章為本文研究結(jié)果并嘗試提出建議。
[Abstract]:According to the < 2013 Global Financial Leasing report, the transaction volume of the global leasing business in 2011 was $724 billion, and the single largest financial leasing market, the United States, reached $268.8 billion in 2011.China's 2011 financial leasing volume rose 42.85 yuan to $60.4 billion, the world's second largest.Financial leasing was born in the United States more than 60 years ago and developed rapidly in the world. As a medium and long term financing means, it has become one of the five financial forms juxtaposed with bank credit, direct financing, insurance and trust.China formally introduced financial leasing in 1981, which has been introduced for more than 30 years, but many people are still relatively unfamiliar with financial leasing: although China ranked second in the world in terms of transaction volume in 2011,However, the market penetration rate (that is, the ratio of total financial leasing transactions to total fixed assets investment) that measures the developed degree of a country's financial leasing market has not reached 50.It is far lower than the level of 15-30% of the mature market;China's financing leasing industry has experienced rough development in the course of development, and it has been booming since 2004.Financial leasing has the characteristics of improving the financing environment of small and medium-sized enterprises, promoting investment and technological progress, stimulating consumption and so on. It should help and encourage them to grow healthily and rapidly, and make greater contributions to the development of national economy.Through theoretical analysis and empirical research, this paper explores the micro motivation of the development of China's financing leasing industry, and tries to put forward some suggestions.This paper is divided into five chapters. The first chapter briefly introduces the financial leasing and literature review. The second chapter mainly introduces the history, current situation and problems of the financial leasing industry in China.The third chapter makes a theoretical analysis on the micro motivation of the development of China's financing leasing industry. The fourth chapter takes Shanghai and Shenzhen A-share listed companies as the model for empirical research. The fifth chapter is the research results of this paper and tries to put forward some suggestions.
【學(xué)位授予單位】：復(fù)旦大學(xué)
【學(xué)位級(jí)別】：碩士
【學(xué)位授予年份】：2014
【分類(lèi)號(hào)】：F832.49

【參考文獻(xiàn)】

相關(guān)碩士學(xué)位論文 前1條

1 胡春靜;融資租賃影響因素的實(shí)證分析以滬市[D];浙江大學(xué);2009年

本文編號(hào)：1716166