公司治理、投资有效性与经营租赁——理论分析和经验证据-会计学专业论文.docx

Abst Abstract II II Abstract With the 2008 global financial crisis, Chinas economic development has led to a brief shock, appeared sluggish consumption and investment difficult unfavorable situation. Subsequently, the state adopted a bailout move some out, especially the central government 4 trillion monetary investment which saved the affected market, but it is not a small surprise. It is the series of bailout measures, making our economy back on track to achieve a stable development and prosperity. 2010 is surpassed Japan to become the worlds second largest economy, which has created a miracle of economic growth after the financial crisis, creating a new situation of Chinas economy and capital market development. Chinese economy is mainly an economic entity which actively guides the development of the pattern and development of the virtual economy. Important factors relating to economic development is an investment entity, determining the degree of efficiency of investment efficient allocation of social resources, 4 trillion currency is the revitalization of Chinese capital market and corporate investment, creating a steady stream of power. Ensuring that business investment is an important factor to achieve dynamic economic development, however, how to ensure the flow of 4 trillion currency effects of monetary capital is the key to the central government bailout of full play. For large-scale machinery and equipment investment, companies often take the lease, with a minimum amount of money required to get production and operation of equipment. However, norms and standards in terms of accounting, finance leases and operating leases as the lease of two different nature, although the realization of the assets are leased to use, but the financial impact on businesses was significantly different, especially used to measure the efficiency of investment and corporate governance effect, the role of the two diametrically opposite. Lease operating lease is just a way to get