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  本文關(guān)鍵詞：中聯(lián)重科融資租賃租金測(cè)算方案研究　出處：《湖南大學(xué)》2013年碩士論文　論文類型：學(xué)位論文

  更多相關(guān)文章： 中聯(lián)重科 融資租賃 租金測(cè)算

【摘要】：我國的融資租賃業(yè)務(wù)相對(duì)國外起步較晚、發(fā)展較緩，隨著經(jīng)濟(jì)全球化和市場(chǎng)競(jìng)爭的加劇，國內(nèi)越來越多的公司開始開展和完善融資租賃業(yè)務(wù)。融資租賃具備程序簡單、租約靈活、節(jié)約成本、單獨(dú)核算和改善承租方資產(chǎn)負(fù)債結(jié)構(gòu)等優(yōu)勢(shì)，使得眾多設(shè)備需求客戶放棄分期付款、貸款等信用方式，轉(zhuǎn)而選擇融資租賃。面對(duì)市場(chǎng)融資租賃業(yè)務(wù)需求的增加和促銷設(shè)備的需要，，國內(nèi)眾多機(jī)械設(shè)備廠家通過與融資租賃公司合作或自己設(shè)立融資租賃公司，以達(dá)到占有市場(chǎng)和擴(kuò)大銷售的目的。 租金的測(cè)算問題是融資租賃業(yè)務(wù)的核心問題。它直接關(guān)系融資租賃雙方的利益分配，是融資租賃合同的重要內(nèi)容，同時(shí)也是租賃雙方權(quán)利義務(wù)和財(cái)務(wù)處理的重要依據(jù)。租金測(cè)算各要素的設(shè)定和方法的選擇，將影響租賃雙方租賃期間的現(xiàn)金流量、財(cái)務(wù)狀況和相關(guān)風(fēng)險(xiǎn)。 本文以中聯(lián)重科為研究對(duì)象，分析其租金測(cè)算方案對(duì)企業(yè)目前狀況的適應(yīng)性，并試圖設(shè)計(jì)出更適合公司現(xiàn)狀的租金測(cè)算方案。全文以中聯(lián)重科融資租賃業(yè)務(wù)和租金測(cè)算的現(xiàn)狀分析為基礎(chǔ)，從中發(fā)現(xiàn)中聯(lián)重科目前的融資租賃業(yè)務(wù)存在收回風(fēng)險(xiǎn)和財(cái)務(wù)隱患等問題。在其租金測(cè)算方案中，過于單一的計(jì)算方式和影響因子的量化設(shè)定都不足以適應(yīng)公司和解決目前財(cái)務(wù)問題。本文站在出租人的角度，結(jié)合公司的實(shí)際情況和相關(guān)理論，試圖設(shè)計(jì)出既能保證公司租金收益更大化，又能減少相關(guān)風(fēng)險(xiǎn)的方案。通過論述和計(jì)算得出，公司應(yīng)該通過提高保證金和首付款比例，加強(qiáng)信用風(fēng)險(xiǎn)監(jiān)控，協(xié)調(diào)集團(tuán)各主體利益，多元化使用租金支付方式等措施，合理控制風(fēng)險(xiǎn)、調(diào)整財(cái)務(wù)狀況和實(shí)現(xiàn)集團(tuán)利益最大化。本文最終確立了后付等額年金和后付等額本金兩種適合企業(yè)現(xiàn)狀的租金測(cè)算方案。
[Abstract]:Compared with foreign countries, financial leasing business in our country starts later and develops slowly, along with the economic globalization and the intensification of market competition. More and more domestic companies begin to develop and improve the financial leasing business. Financial leasing has the advantages of simple procedures, flexible lease, cost saving, separate accounting and improving the structure of assets and liabilities of the lessee. Make a lot of equipment demand customers give up installment payment, loan and other credit methods, and choose financing lease instead. Facing the increase of market financial leasing business demand and the need of promotion equipment. Many domestic machinery and equipment manufacturers cooperate with financial leasing companies or set up their own financial leasing companies in order to occupy the market and expand sales. The calculation of rent is the core issue of financial leasing business. It is directly related to the benefit distribution of both parties and is an important content of financial lease contract. At the same time, it is also an important basis for both parties' rights and obligations and financial treatment. The choice of each element and method of rent calculation will affect the cash flow, financial situation and related risks during the lease period. This paper takes Zhonglian heavy Branch as the research object and analyzes the adaptability of its rent measurement scheme to the current situation of the enterprise. And try to design more suitable for the current situation of the company rent calculation scheme. The full text is based on the analysis of the current situation of the financing leasing business and rent calculation of Zoomlion. It is found that there are some problems such as recovery risk and financial hidden danger in the current financing leasing business of Zoomlion. Too single calculation method and the quantitative setting of impact factors are not enough to adapt to the company and solve the current financial problems. This paper stands at the lessor's point of view combined with the actual situation of the company and related theories. This paper attempts to design a scheme that can not only guarantee the company's rental income to be greater, but also reduce the related risks. Through discussion and calculation, the company should strengthen the credit risk monitoring by increasing the margin and down payment ratio. Coordination of the main interests of the group, diversified use of rent payment methods and other measures, reasonable control of risk. This paper finally establishes two kinds of rent calculation schemes which are suitable for the present situation of the enterprise: the after-payment equal annuity and the after-payment equal principal.
【學(xué)位授予單位】：湖南大學(xué)
【學(xué)位級(jí)別】：碩士
【學(xué)位授予年份】：2013
【分類號(hào)】：F832.49

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