在過去幾十年里,中國經(jīng)濟飛速發(fā)展。而金融服務(wù)市場的發(fā)展也是飛速發(fā)展經(jīng)濟中重要的一部分。早在20世紀80年代融資租賃的概念已經(jīng)引入中國,但是直到最近幾年人們才開始重視它的經(jīng)濟意義。除了傳統(tǒng)的貸款交易外,融資租賃將成為很多企業(yè)特別是中小企業(yè)日益重要的一種融資方式。由于很多私有企業(yè)同樣可以享受到租賃的服務(wù),這將極大刺激中國國內(nèi)市場經(jīng)濟的迅猛發(fā)展,減少對出口的依賴,從而可以早日實現(xiàn)中國政府在未來幾年擴大內(nèi)需的目標。融資租賃交易本身常常是關(guān)于可移動資產(chǎn)的,合同的一方即租賃物件的合法擁有者也就是所謂的出租人把可移動資產(chǎn)承租給合同另一方即承租人使用,在租賃期內(nèi)承租人向出租人支付租金。融資租賃的租賃期限往往和租賃物品的經(jīng)濟壽命相當,所以在租期屆滿時,資產(chǎn)所有權(quán)常常自動轉(zhuǎn)移給承租人。表面看來,融資租賃的性質(zhì)不像是租賃而像融資。但是從技術(shù)層面上說,融資租賃和經(jīng)營租賃根據(jù)承租人是否將租賃物品記入其財務(wù)報表而有著本質(zhì)的不同。目前,中國融資租賃市場上估計有220億美元（2008）左右的交易額。然而這只是那年理論上適合融資租賃投資額的2%。這表明,通過追加投資深入發(fā)展該市場將具有巨大潛力。特別是在像汽車或飛機市場... 

【文章頁數(shù)】：98 頁

【學(xué)位級別】：碩士

【文章目錄】：
摘要 Abstract Ⅰ. Table of contents Ⅱ. List of figures Ⅲ. List of tables Ⅳ. List of abbreviations 1 Introduction
1.1 Significance
1.2 Research objectives and methods
1.3 Structure 2 Introduction to the leasing business
2.1 Definitions
2.2 The leasing transaction
2.3 Calculation of a leasing rate
    2.3.1 Parameters for leasing rate calculation
    2.3.2 Formula for leasing rate calculation
    2.3.3 Additional factors in the pricing of a leasing transaction
    2.3.4 Example
2.4 Leasing in practice
    2.4.1 Motives for leasing
    2.4.2 Common contract and business models
    2.4.3 Overview about asset types
    2.4.4 Success factors of a leasing company
    2.4.5 Balance sheet and P&L effects of leasing transactions 3 The Chinese financial leasing market
3.1 History of financial leasing in China
3.2 Market size and development
3.3 Environmental analysis
    3.3.1 Political environment
    3.3.2 Economic environment
    3.3.3 Social influence factors
    3.3.4 Technological influence factors
    3.3.5 Legal environment
    3.3.6 Regulatory issues
    3.3.7 Accounting for leasing
    3.3.8 Tax environment
    3.3.9 Risk management environment
    3.3.10 Summary of Environmental Analysis
3.4 Five Forces Analysis
    3.4.1 Industry Rivalry
    3.4.2 Potential Entrants
    3.4.3 Bargaining Power of Suppliers
    3.4.4 Bargaining Power of Buyers
    3.4.5 Threat of Substitutes
    3.4.6 Five Forces summary
3.5 Overview market participants
3.6 Empirical Study
    3.6.1 Applied methodology
    3.6.2 Limitations
    3.6.3 Usage of Leasing in China
    3.6.4 Usage of Leasing in Germany
    3.6.5 Comparison
3.7 Future challenges and adequate measures 4 Summary 5 References Acknowledgements 6 Appendix 卷內(nèi)備考表



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