中小企业融资租赁问题研究—以唐山瑞丰集团为例.docxVIP

中小企业融资租赁问题研究—以唐山瑞丰集团为例 摘 要 改革开放四十年来，随着我国经济的快速发展，我国中小企业取得了迅速发展的重要成就，是我国经济社会发展的重要力量。中小企业是促进创造就业机会、提高收入、人民生计、社会稳定、经济发展和促进创新的基本力量，是市场经济中最大、最活跃的一组领域。但是，中小企业发展仍然存在许多障碍，最著名的是融资困难。传统的融资形式再也不能满足中小企业的融资需求。融资租赁凭借其独特的特点和融资形式，为中小企业开辟了新的融资渠道。本文以融资租赁理论为研究工具，根据企业的实际情况和国内外学者的意见，以唐山瑞丰集团为例进行融资租赁问题分析融资租赁存在融资租赁相关费用过高、没有强制报废制度，租赁出现超期服役现象、租赁机械选型不合理等问题，提出了完善融资租赁管理制度，监控资金费用的流向、加强租赁设备进场验收管理、正确选择欲租赁机械设备的规格型号等切实可行的改善对策，提高经济效益促进企业发展与进步。 关键词：中小企业；融资租赁；租赁设备选型 ABSTRACT In the last forty years of reform and opening, with the rapid development Chinas economy small and medium-sized enterprises in China have developed rapidly important achievements, and are an important force in Chinas economic and social development.Small and medium-sized enterprises (SMEs) are the basic force to promote employment, improve peoples livelihood, stabilize society, develop economy and promote innovation. They constitute the largest and most dynamic enterprise group in the main body of the market economy. However, there are still many obstacles to the development of small and medium-sized enterprises, the most famous of which is financing difficulties. Traditional forms of financing can no longer meet the financing needs of small and medium-sized enterprises. With its unique characteristics and financing forms, financial leasing has opened up new financing channels for small and medium-sized enterprises. Based on the theory of financial leasing as a research tool, according to the actual situation of enterprises and the opinions of scholars at home and abroad, this paper takes Tangshan Ruifeng Group as an example to analyze the problem of financial leasing.the problems of financial lease, such as the high cost of financial lease, the absence of compulsory scrapping system, the over-service phenomenon of lease and the unreasonable selection of leasing machinery, and puts forward the improvement of financial lease management system. To monitor the flow of funds, strengthen the management of admission and acceptance of