中小企业融资租赁业务中财务分析的应用探究--以大地院线股份有限公司为例+访谈记录.docxVIP

PAGE PAGE 30 中小企业融资租赁业务中财务分析的应用探究 ——以大地院线股份有限公司为例 摘　　要 企业获取资金的方法包括向银行发放贷款、发行银行债券、发行股票等。随着经济的不断发展，我国中小企业和民营企业的规模不断扩大，为了适应经济的快速发展，发源于国外的融资租赁在世界范围内得到了不同程度的发展。一方面运用融资租赁可以获得设备使用权的同时还降低了投资金额，花更少的钱开展项目，另一方面企业开展融资租赁省去了付款模式以分期租金代替一手交钱一手交货的传统购买模式，使企业能有更多的流动资金用于周转投资获取更多利益。但是也有很多公司融资租赁的失败项目，没有根据实际事情考量，评估不过到位，使融资租赁不能发挥优势。 因此，在融资租赁项目的中进行财务分析是使企业融资租赁更好进行的必要研究。在贷款得到融资之前，承租人运用财务分析的手段，才能更有效、更科学地进行租赁融资。 关键词：电影院线 融资租赁 财务分析 Research on the Application of Financial Analysis in Financial Leasing Business of small and Medium-sized Enterprises ——Taking the Dadi Yuan Line Co., Ltd. As an example Abstract Methods of obtaining funds include issuing loans to banks, issuing bank bonds, issuing stocks, etc. With the continuous development of economy, the scale of small and medium-sized enterprises and private enterprises in our country is expanding constantly. In order to adapt to the rapid development of economy, financial leasing originated from abroad has been developed in different degrees in the world. From the companys point of view, the purchase of equipment by lease not only can be repaid annually in the form of rent rather than payment, but also more advanced equipment can be acquired for less money, and the productivity of the enterprise can be maintained. The remaining funds can also be used for other investments, which brings enormous benefits to corporate finance. However, Many companies use financing schemes in financial leasing, often can not be used in terms of corporate performance. The best options for financing options include financial analysis and the application of financing guarantee projects. Therefore, financial analysis is an important research in lessees financial lease. Only before the loan is financed, the lessee can use the means of financial analysis to carry out lease financing more effectively and scientifically. Key words：Cinema line finance lease financial analysis 目　　录 TOC \o 1-3 \h \u 前　　言 1 第1章 研究意义与价值 2 第1.1节 研究背景与价值 2 第1.2节 研究综述 2