融资租赁在中小企业中的应用问题探讨 毕业论文.doc

融资租赁在中小企业中的应用问题探讨 摘 要：企业是社会经济的细胞,是市场经济的主体,而占企业绝大多数的中小企业已被实践反复证明,它是这一主体中最为活跃和最富活力的部分。由于中小企业自身原因和中国金融市场的不完善，融资问题长期困扰中小企业，阻碍其发展。而融资难是中小企业发展中遇到的最大瓶颈，融资租赁将融资与融物相结合的融资方式，具备其他融资方式未有的优势，能够很好地解决企业因更新技术、发展生产而产生的资金短缺问题。近期，出现了信托与融资租赁相结合的新型金融工具；未来，融资租赁将成为一股强大的动力，推动我国中小企业的发展。本文通过对中小企业融资现状的分析，选择一种适应中小企业发展的融资方式（融资租赁），并给出了中小企业应用融资租赁的对策。 关键词：融资现状分析； 融资租赁； 中小企业； 适应性分析； 对策 SME finance leases in the application of Abstract：Enterprises are the socio-economic cells, the main body of the market economy, while accounting for the vast majority of small and medium enterprises companies have been repeatedly proved by practice, it is the main body of the most active and most dynamic parts. As small and medium enterprises to their own reasons and Chinas financial market imperfections, the financing problem long been plagued by small and medium enterprises hinder its development. The financing difficulties are encountered in the development of SMEs in the biggest bottleneck, financing, lease financing and financial objects will be a combination of forms of financing, other financing methods have the advantages of not able to successfully resolve business due to newer technologies, the development of production arising from The shortage of funds. RecentlyEmergence of trust combined with the finance lease new financial instruments; the future, financial leasing will become a powerful impetus for the development of SMEs in China. In this paper, an analysis of current condition of financing for SMEs to opt for a way to adapt to the development of SMEs financing (finance leases), and gives small and medium enterprises finance lease application response. Key words：Financing AnalysisLeasing·SME ;Adaptability ;Countermeasures 绪 论 融资租赁在西方发达国家是仅次于银行信贷的金融工具，具有以“融物”代替“融资”、缓解债务负担、优化财务结构和推动技术进步等多项功能，有效地解决了企业资金难的问题，因而受到许多企业的青睐。对于资金匮乏和购买能力不足的中小企业来说，融资租赁具有独特的优势。因此，如何运用融资租赁来加快我国中小企业的持续和健康发展，就成为财务界亟待解决的问题。 1.1中小企业直接融资状况 目前,中小企业直接融资的状况并不十分理想。我国在主板市场上市的企业有1000多家,而且大都是国有企业,仅有那些产品成熟、效益好、市场前景广阔的高科技产业和基础产业类的少数中小企业可以争