我国中小企业融资租赁问题分析和研究.docVIP

长春师范大学本科毕业生（论文）PAGE PAGE 16长春师范大学本科毕业论文分 类 号： TP391 学号：1022340313学号：12345678910 本科毕业论文我国中小企业融资租赁问题分析与研究Financing Lease Problem Analysis and Research OfSmall and Medium-sized Enterprise In Our Country姓 名： 专 业： 会计学 指导教师姓名： 指导教师职称： 讲师 2014年5月摘 要改革开放以来，中小企业从刚刚起步到不断发展壮大，已逐步成为推动我国国民经济又好又快发展的重要力量，在促进经济市场的繁荣、社会的稳定中起着举足轻重的作用，但是中小企业在发展过程中一直处于“强位弱势”的尴尬局面。众所周知，资金是企业的血液，资金短缺、企业贫血是各国各地区中小企业的通病。无论是发达国家还是发展中国家，融资难已经成为阻碍中小企业发展的瓶颈。本文深入分析了我国中小企业的融资现状并得出了融资租赁是目前解决中小企业融资难题最有效途径的结论。先介绍了融资租赁这种新型融资方式的内涵，然后将其与传统融资方式进行对比，以突出融资租赁的优势，最后研究了融资租赁存在的问题及原因并提出相应的建议，希望能为中小企业的管理者和决策者在筹集资金地过程中提供帮助。关键词：中小企业 融资问题 融资困难 融资租赁ABSTRACTSince the reform and opening, small and medium-sized enterprises are growing much more stronger then ever. They have gradually become an important strength in improving the national economy. small and medium-sized enterprises play an important role in social stability and promoting economic prosperity. But they are in a weak awkward situation in the development process. It is well known that money is the blood of the enterprise, but a shortage of funds, enterprise anemia is the common fault of the small and medium-sized enterprises in different countries and various areas. In both developed countries and developing countries, financing difficulty is a bottleneck for the further development of small and medium-sized enterprises In this paper, after analysising the current situation of the financing of small and medium-sized enterprises in our country. It is concluded that the financing lease is the most effective way to solve the financing problems. Firstly, the meaning finance lease , a new type of financing,is introduced. Then compared with the traditional financing way, finance lease has its own advantages. Finally, I studied the existing problems and causes of the finance lease. And some corresponding Suggestions were put forwa