融资租亮赁思考.docVIP

编号（学号）： 融资租赁思考 摘要：目前，中国的租赁业处于现代租赁发展的初始阶段，不断有新的租赁业务和租赁市场出现。在金融危机背景和目前中小企业融资依然比较困难的情况下，融资租赁是解决中小企业融资困难、促进中小企业设备升级更新最便捷的渠道之一。融资租赁资产是金融资产中安全度相对较高的资产之一。采取融资租赁方式，会使承租人提高资金使用效率、会使出租人获取安全性较高的投资方式、同时也会使供货商扩大销售渠道。本文从我国融资租赁涵义入手，对国内融资租赁的现状及对策等方面进行了浅析。 关键词：融资租赁，中小企业，对策 Financing lease on Abstract: At present, Chinas rental industry in the development of modern lease initial stage, there have been new rental business and rental market appear. In the financial crisis financing ackground and small and medium-sized enterprises at present is still difficult conditions, the financing lease financing difficulties of small and medium-sized enterprises is to solve the small and medium-sized enterprises, promote the equipment to upgrade the most convenient channel of updates.Financing lease assets is financial assets in the safety degree of one of relatively high assets. Take lease financing ways, and will make the lessee improve the service efficiency of funds, can make the lessor for safety of higher investment way, at the same time, also can make suppliers expanded sales channels. This article from our financing lease connotation, the financing lease and the status of domestic as well as the strategies analysed. Key words: financing lease, small and medium-sized enterprise, countermeasure 第 PAGE I 页 共 I 页 目 录 TOC \o 1-3 \h \u HYPERLINK \l _Toc6781 1引言 PAGEREF _Toc6781 1 HYPERLINK \l _Toc19571 2.1 融资租赁的含义 PAGEREF _Toc19571 1 HYPERLINK \l _Toc20205 2.2融资租赁的具体形式 PAGEREF _Toc20205 1 HYPERLINK \l _Toc22954 2.3融资租赁的发展历程 PAGEREF _Toc22954 2 HYPERLINK \l _Toc12256 2.4融资租赁的优缺点 PAGEREF _Toc12256 2 HYPERLINK \l _Toc17930 2.4.1优点 PAGEREF _Toc17930 2 HYPERLINK \l _Toc28249 2.4.2缺点 PAGEREF _Toc28249 4 HYPERLINK \l _Toc21877 3 我国融资租赁发展面临的困难 PAGEREF _Toc21877 4 HYPERLINK \l _Toc24249 3.1资金瓶颈制约我国融资租赁公司的发展 PAGEREF _Toc24249 4 HYPERLINK \l _Toc11027 3.2税收政策影响我国融资租赁公司发展 PAGEREF _Toc11027 4 HYPERLINK \l _Toc25023 3.3缺乏统一的登记平台束缚了我国融资租赁公司发展 PAGEREF _Toc25023 4 HYPERLINK \l