关于融资租赁若干问题的探讨 毕业论文.docVIP

题目：关于融资租赁若干问题的探讨 专 业 财务管理 学 号 指导教师 学生姓名 日 期 2011年3月10日 关于融资租赁若干问题的探讨 摘要 融资租赁是20世纪50年代产生于美国的一种新型交易方式，由于它适应了现代经济发展的要求，所以在20世纪60年代一70年代迅速在全世界发展起来，已成为当今企业更新设备的主要融资手段之一。自20世纪80年代初被引入我国后，经过20多年的发展，融资租赁业务已开始进入快速发展阶段，据有关部门统计，目前融资租赁行业每年的市场规模已经达到了2000亿元。作为与银行、证券、保险、信托并列的五大金融业务形式之一，融资租赁已成为西方发达国家在债权融资的资金市场上，仅次子银行贷款的第二大融资方式，占全球设备投资的30％左右。目前融资租赁在我国起步虽晚，但发展迅速，伴随着融资租赁业的盛行，融资租赁业务中所存在的问题也日益凸显。 本文简要地介绍了融资租赁的概念、起因、经济效益，发展历程及我国融资租赁业的发展现状，通过对融资租赁业现状及存在问题的分析，进而提出了促进我国融资租赁发展的建议。 关键词；融资租赁 ； 租赁政策 ； 经济效益； 对策建议 Several problems about the financing lease of discussion Abstract Lease financing is the 1950s raised in the United States a new way to trade, because it to adapt to the requirements of the development of the modern economy, so in the 1960s a 1970s developed rapidly in the world, has become the main equipment updating the enterprise financing meanses. Since 1980s, were introduced in China, after 20 years of development, lease financing business has begun to enter stage of rapid growth, according to relevant departments to statistics, at present lease financing industry annual market scale has reached 200 billion yuan. As with Banks, securities, insurance, trust the justaposition of five financial business, lease financing form has become one of the western developed countries in debt financing funds market, only the second-largest bank loans financing ways, accounting for global the equipment investment 30%. At present the financing lease in China is just is late, but development newsletter, accompanied by the prevalence of financing, leasing business and the problems existing in the also increasingly prominent. This paper briefly introduced the concept of financing lease, the cause, the economic benefits, development and financing sector in China, based on the development status of financing the status quo and existing problems of analysis, and then put forward to promote our c