融资租赁输血实体经济后的效果研究.docVIP

PAGE PAGE 32 融资租赁输血实体经济后的效果研究 摘要：近年来，由于我国经济发展的现实需求和政府的大力支持，我国融资租赁业的发展令人瞩目，尤其是在“十二五期间”，融资租赁作为经济增长的重要源动力之一，业务规模迅速攀升，融资租赁业务总额已经仅次于美国，跃居世界第二。融资租赁集融资与融物于一身，直接实现资本与实体经济对接，对实体经济有着重大影响，被誉为“新经济的助推器”。本文基于融资租赁宏观经济效应等理论,采用实证研究方法,通过建立合理模型,对我国融资租赁业总额与我国实体经济主要代表性行业的固定资产投资总额以及总产值进行回归分析，发现我国融资租赁业发展与我国实体经济显著正相关,融资租赁对实体经济发展具有显著促进作用。 关键词：融资租赁实体经济输血效果 The research about the effect of financing lease on the real economy Abstract: Recently，financing lease has developed rapidly in China because of the realistic requirement of economic development and the governments policy support. Especially during 2010-2015, financing lease has served as an important engine for economic growth, and its business scale expanded fast. Now, its business scale in China ranks second in the world, only second to America. Financing lease could combine financing with the investment in fixed assets. So it leads the capital connecting directly with the real economy, which has a great effect on the development of the real economy. This is why financing lease is called the promoter of new economy. Based mainly on the theory of macroeconomic effects of financing lease and other some theories, this article uses empirical methods and establishes a reasonable model to have a regression analysis between financing lease and the real economy by some related indicators. And?the results find that there is a significant positive correlation between?the development of financing lease and the growth of the real economy. In a word, financing leasing has a greatly positive effect on the growth of the real economy. Keywords: financing lease the real economy effect 一、 绪论 （一）研究背景 国家政策 “十二五”期间，我国为了促进融资租赁业的发展颁布多起利好政策，这一定程度上为近年来融资租赁的发展扫清了障碍，促成了其井喷式发展。其中主要文件有下： 1.商务部《关于“十二五”期间促进融资租赁业发展的指导意见》（2011,?简称《意见》）。《意见》是我国“十二五”期间国家关于融资租赁行业发展的纲领性文件，文中明确提出融资租赁对我国实体经济的意义，以及确定了未来融资租赁发展的指导思想、基本原则、发展目标、主要任务等。 2.最高人民法院《关于审理融资租赁合同纠纷案件适用法律问题的解释》（2014）。 3.《金融租赁公司管理办法》（2014）。 4. 国家税务总局《融资租赁货物出口退税管理办法》（2014）。该《办法》分总则，税务登记、出口退（免）税资格认定管理，退税申报、审核管理，附则4章16条，自