本文選題：融資租賃 + 盈利模式��； 參考：《遼寧師范大學(xué)》2013年碩士論文

【摘要】：融資租賃（Financial Leasing）又稱設(shè)備租賃（Equipment Leasing）或現(xiàn)代租賃（Modern Leasing），是指將商品所有權(quán)相關(guān)的全部或絕大部分的風(fēng)險(xiǎn)和報(bào)酬相轉(zhuǎn)移的租賃業(yè)務(wù)。租賃期結(jié)束后，該商品的所有權(quán)可以轉(zhuǎn)移，也可以不轉(zhuǎn)移。融資租賃業(yè)務(wù)是經(jīng)濟(jì)社會(huì)發(fā)展到一定階段的產(chǎn)物，隨著生產(chǎn)的剩余以及資本的積累，有的企業(yè)固定資產(chǎn)得到了剩余，有的企業(yè)資金得到了剩余，為了彌補(bǔ)固定資產(chǎn)和資金閑置導(dǎo)致可用資源的浪費(fèi)與折舊，融資租賃業(yè)悄然出現(xiàn)。融資租賃使得閑置商品和剩余的資金得到了重新有效配置，而金融業(yè)的發(fā)展更把銀行資本與工商資本緊密的聯(lián)系到了一起，使其相互結(jié)合與滲透形成一種新型金融業(yè)務(wù)。當(dāng)前，，隨著經(jīng)濟(jì)的不斷發(fā)展，融資租賃業(yè)的經(jīng)濟(jì)地位也不斷提升，其五大功能包括融資、投資、促銷、變現(xiàn)和資產(chǎn)管理對(duì)調(diào)控國家宏觀經(jīng)濟(jì)的發(fā)展和提升企業(yè)經(jīng)營管理制度有著深遠(yuǎn)的影響意義。同時(shí)融資租賃也因此成為世界三大金融工具之一，與銀行信貸和證券在金融業(yè)中并駕齊驅(qū)。 本文通過對(duì)融資租賃的理論分析，從它自身的內(nèi)涵、特征、盈利模式、發(fā)展歷程、、國內(nèi)外研究綜述以及運(yùn)營方式等方面對(duì)融資租賃行業(yè)進(jìn)行基本的闡述�；诖隧�(xiàng)經(jīng)濟(jì)業(yè)務(wù)起源于西方發(fā)達(dá)國家，本文主要通過中外融資租賃業(yè)務(wù)的比較分析并結(jié)合我國的國情，闡述我國融資租賃業(yè)存在的問題及產(chǎn)生的原因，并制定相關(guān)的管理制度，運(yùn)用多種租賃方式滿足企業(yè)的需求。最后通過實(shí)證分析證實(shí)其廣闊的市場前景。
[Abstract]:Financial Leasing, also known as equipment Leasing, or Modern Leasing, is a leasing business that transfers all or most of the risks and rewards associated with the ownership of goods. After the end of the lease term, ownership of the goods may or may not be transferred. Financial leasing business is the product of economic and social development to a certain stage. With the surplus of production and the accumulation of capital, some enterprises get surplus fixed assets and some enterprises get surplus funds. In order to make up for the waste and depreciation of available resources caused by the idle fixed assets and funds, the financing leasing industry appeared quietly. The financing lease makes the idle commodity and the surplus funds to be reallocated effectively, and the development of the financial industry is more closely related to the bank capital and the industrial and commercial capital, which makes them combine and permeate each other to form a new type of financial business. At present, with the continuous development of the economy, the economic status of the financing leasing industry has been continuously upgraded. Its five major functions include financing, investment, and promotion. Realisation and asset management have far-reaching significance in regulating the development of national macro economy and improving the management system of enterprises. At the same time, financial leasing has become one of the three financial instruments in the world, along with bank credit and securities in the financial industry. Based on the theoretical analysis of financial leasing, this paper expounds the financial leasing industry from its own connotation, characteristics, profit model, development process, domestic and foreign research summary and operation mode, and so on. Based on the origin of this economic business in western developed countries, this paper mainly through the comparative analysis of Chinese and foreign financial leasing business and combined with the situation of our country, expounds the existing problems and causes of financing leasing industry in China. And make relevant management system, use a variety of leasing to meet the needs of enterprises. Finally, its broad market prospect is proved by empirical analysis.
【學(xué)位授予單位】：遼寧師范大學(xué)
【學(xué)位級(jí)別】：碩士
【學(xué)位授予年份】：2013
【分類號(hào)】：F832.49

【參考文獻(xiàn)】

相關(guān)期刊論文 前2條

1 徐瑜青,李sデ

本文編號(hào)：1814729