融资租赁相关说说详解.doc

摘 要 20世纪50年代,融资租赁产生于美国,随后被许多国家接受并运用,并得到了很好的发展。作为一种新兴的金融工具,融资租赁于1981年被引进到我国。由于受到计划经济体制和金融环境等多种因素的影响,加之自身经营方面存在着制约其发展的因素,融资租赁在我国的经济发展过程中未发挥应有作用。因此,探讨我国融资租赁业发展存在的主要问题、找出对策有着一定的现实意义。 文章首先从我国融资租赁业现状入手,论述了现阶段我国发展融资租赁业的紧迫性和其发展面临的良好机遇；接着从宏观环境和自身经营两个方面归纳出现阶段我国融资租赁业发展中存在的问题；最后,在借鉴国外成功经验的基础上，出我国融资租赁业健康发展的对策。 现阶段我国融资租赁发展面临着许多问题,宏观环境方面有：会计制度不够健全、立法相对滞后、监管不够到位等等；自身经营方面有：整合能力和集约化程度低、模式相对单一、观念落伍、人才缺乏等等。本文针对我国融资租赁业存在的诸多问题,提出对策建议，解决如何发展我国的融资租赁业，我国经济的快速、康发展做出更大的贡献。 关键词：融资租赁；融资租赁业；风险管理；租赁监管  Abstract In 1950s financial lease was initiated in USA and now has been widely exploited in many countries. It develops quickly and vigorously in western countries, and in 1981 it was introduced to our country. Due to factors of planning economic system and financial environment, and of management problems of enterprises themselves, financial lease does not exert its role quite well in China. Hence, it’s necessary to discuss the problems of financial lease in our country and it’s of practical meaning to find out tactics to solve those problems. In this paper, the author gets started from the theory of financial lease, and with statistics regression analysis testifies the importance of developing financial lease; and further more deepens the study from the current state of this industry, and illustrates the urgency and fine opportunities of developing financial lease now; from two layers of macro environment and micro management, manifests the problems existing and specifies the problems in their extent of urgency and importance and then puts forward his conclusion; at last on the base of successful experience of foreign countries, the author draws out suggestions for the development of financial lease in our country. Currently there are still lots of faced by the industry of financial lease in our country. The problems concerning macro environment are unsound accounting system, time lag of legislation, and ineffective supervision. The management problems are inefficient integratin