本文選題：融資租賃 + A企業(yè)��； 參考：《廣西大學(xué)》2013年碩士論文

【摘要】：20世紀(jì)80年代,融資租賃作為一種新型的融資方式被引入中國。相對于其他傳統(tǒng)的融資方式而言,融資租賃具有明顯的優(yōu)勢。因此,企業(yè)選擇融資租賃方式進行融資是當(dāng)前形勢下解決企業(yè)融資難問題的一種非常好的選擇。 本文從歸納總結(jié)現(xiàn)有的國內(nèi)外關(guān)于融資租賃的研究成果入手,找出已有的研究成果中研究欠缺的部分,希望通過本文來填充一些現(xiàn)有研究領(lǐng)域上的空白。 本文選取的融資租賃案例是A公司的售后回租項目。首先針對A公司企業(yè)發(fā)展和生產(chǎn)現(xiàn)狀進行介紹并分析了項目發(fā)生時的宏觀環(huán)境。然后,對A公司的售后回租項目的情況進行詳細(xì)介紹,分析了A公司選擇售后回租項目的業(yè)務(wù)需求,并運用定性分析和定量分析的方法,將融資租賃和銀行貸款兩種融資方式進行比較分析,得出融資租賃相比于銀行貸款更適合A公司的結(jié)論,并指出該項目發(fā)揮的作用,提出一些適合進行融資租賃的標(biāo)的物。通過對該案例的分析,找出A公司售后回租項目中存在的問題和潛在的風(fēng)險因素,并針對這些問題和風(fēng)險,從A公司自身角度和C資產(chǎn)管理公司的角度分別提出具體的解決對策。最后,通過對A公司售后回租項目的分析,將A公司該項目中存在的問題延伸到其他類似的項目中,并從企業(yè)自身、融資租賃公司和政府三方面提出改善我國融資租賃現(xiàn)狀的政策建議,以希望融資租賃業(yè)得到規(guī)范發(fā)展,更好地為企業(yè)提供金融服務(wù)。
[Abstract]:In the 1980 s, financial leasing was introduced into China as a new financing method. Compared with other traditional financing methods, financial leasing has obvious advantages. Therefore, the choice of financing leasing is a good choice to solve the problem of financing under the current situation. This paper summarizes the existing domestic and foreign research results on financial leasing, find out the lack of existing research results, hoping to fill in some gaps in the existing research field through this paper. The financial leasing case selected in this paper is the post-sale leasing project of company A. Firstly, the development and production status of company A are introduced and the macro environment of the project is analyzed. Then, the situation of after-sale rent-back project of A company is introduced in detail, and the business demand of A company choosing after-sale rent-back project is analyzed, and the method of qualitative analysis and quantitative analysis is used. This paper makes a comparative analysis of the two financing methods of financial lease and bank loan, and draws the conclusion that financial lease is more suitable for company A than bank loan, and points out the function of the project and puts forward some subject matter suitable for financing lease. Through the analysis of this case, we find out the problems and potential risk factors in A company's after-sale rent-back project, and aim at these problems and risks. From A company's own angle and C asset management company's angle separately proposed the concrete solution countermeasure. Finally, through the analysis of the after-sale rent-back project of company A, the problems existing in the project are extended to other similar projects, and from the enterprise itself, The three aspects of financial leasing company and government put forward policy suggestions to improve the current situation of financial leasing in China, in order to hope that the financing leasing industry can be standardized and better provide financial services for enterprises.
【學(xué)位授予單位】：廣西大學(xué)
【學(xué)位級別】：碩士
【學(xué)位授予年份】：2013
【分類號】：F832.49

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