發(fā)布時(shí)間：2018-04-02 12:35

  本文選題：融資租賃　切入點(diǎn)：中小企業(yè)　出處：《天津商業(yè)大學(xué)》2017年碩士論文

【摘要】：自中共十一屆三中全會(huì)開(kāi)啟改革開(kāi)放新篇章以來(lái),我國(guó)經(jīng)濟(jì)得到了高速發(fā)展,我國(guó)中小企業(yè)也隨著經(jīng)濟(jì)的發(fā)展對(duì)我國(guó)經(jīng)濟(jì)的影響越來(lái)越大。我國(guó)中小企業(yè)由于其規(guī)模小、標(biāo)準(zhǔn)低、經(jīng)營(yíng)方式靈活多變等顯著特質(zhì),不僅成為吸收我國(guó)勞動(dòng)力的重要渠道,而且其創(chuàng)造的產(chǎn)值已經(jīng)占據(jù)國(guó)內(nèi)生產(chǎn)總值的六成左右,稅收上繳額占據(jù)我國(guó)稅收總額的一半,這些事實(shí)使得中小企業(yè)成為我國(guó)經(jīng)濟(jì)主體的重要組成部分已毋庸置疑。但是與此同時(shí),我國(guó)中小企業(yè)的這些特質(zhì)使其自身存在信用低、風(fēng)險(xiǎn)高的問(wèn)題,因此無(wú)論通過(guò)向銀行借款還是發(fā)行債券、股票融資等外源融資方式進(jìn)行融資,都得不到來(lái)自金融機(jī)構(gòu)和投資者有效的支持。我國(guó)中小企業(yè)通常沒(méi)有積累留存收益的意識(shí),導(dǎo)致中小企業(yè)的內(nèi)源融資也無(wú)法滿(mǎn)足中小企業(yè)的融資需求。致使我國(guó)中小企業(yè)一直面臨著融資難、融資貴的嚴(yán)峻問(wèn)題。融資租賃因融資門(mén)檻低,融資與融物相結(jié)合,租賃標(biāo)的物的使用權(quán)和所有權(quán)相分離,租金支付方式靈活等特點(diǎn),成為解決中小企業(yè)融資難、融資貴問(wèn)題的重要方法。本文旨在通過(guò)對(duì)融資租賃理論以及我國(guó)中小企業(yè)現(xiàn)狀的闡述,進(jìn)而結(jié)合相關(guān)案例來(lái)研究融資租賃運(yùn)用于我國(guó)中小企業(yè)的優(yōu)勢(shì)以及存在的問(wèn)題,并試圖給出相關(guān)可行建議。本文首先對(duì)融資租賃及我國(guó)中小企業(yè)的相關(guān)概念進(jìn)行了解釋,進(jìn)而指出我國(guó)中小企業(yè)融資現(xiàn)狀,以及分析我國(guó)中小企業(yè)融資難所涉及的內(nèi)部原因和外部原因。其次,論述將融資租賃運(yùn)用于我國(guó)中小企業(yè)融資所顯示的區(qū)別于其它途徑的突出優(yōu)勢(shì),由此得出融資租賃是解決我國(guó)中小企業(yè)融資難問(wèn)題的重要方法。而后,通過(guò)對(duì)我國(guó)的一家中小企業(yè)—B公司運(yùn)用融資租賃進(jìn)行融資的案例進(jìn)行具體分析,在再次論證我國(guó)中小企業(yè)運(yùn)用融資租賃是大有優(yōu)勢(shì)的同時(shí),發(fā)現(xiàn)我國(guó)中小企業(yè)融資運(yùn)用融資租賃存在的問(wèn)題,最后對(duì)中小企業(yè)融資運(yùn)用融資租賃提出相應(yīng)建議。
[Abstract]:Since the third Plenary session of the Eleventh Central Committee of the Communist Party of China opened a new chapter of reform and opening up, the economy of our country has been developing at a high speed, and the small and medium-sized enterprises of our country have had more and more influence on our economy with the development of the economy. The characteristics of low standards, flexible and changeable management methods have not only become an important channel for absorbing our country's labor force, but also account for about 60% of the gross domestic product (GDP) created by them, and the tax contributions account for half of the total tax revenue in our country. These facts make small and medium-sized enterprises become an important part of the main body of our economy. But at the same time, these characteristics of small and medium-sized enterprises in our country make them have the problems of low credit and high risk. Therefore, no matter by borrowing from banks or issuing bonds, stock financing and other external financing methods, there is no effective support from financial institutions and investors. Small and medium-sized enterprises in China usually do not have the consciousness to accumulate retained earnings. As a result, the internal financing of small and medium-sized enterprises can not meet the financing needs of small and medium-sized enterprises. As a result, SMEs in our country have been faced with the severe problem of financing difficulty and expensive financing. Because of the low threshold of financing, the combination of financing and financial goods, The separation of the right of use from the ownership of the subject matter of the lease, the flexibility of the rent payment method, etc., have become the solution to the financing difficulties of the small and medium-sized enterprises. The purpose of this paper is to expound the theory of financial lease and the current situation of SMEs in China, and then to study the advantages and problems of the application of financial leasing to SMEs in China by combining relevant cases. This paper first explains the concept of financing lease and SMEs in China, and then points out the current financing situation of SMEs in China. And analyzes the internal and external reasons involved in the financing difficulties of SMEs in China. Secondly, it discusses the outstanding advantages of applying financial leasing to the financing of small and medium-sized enterprises in China, which are different from other ways. It is concluded that the financing lease is an important method to solve the problem of financing difficulty of the small and medium-sized enterprises in our country. Then, through the analysis of the case of a small and medium-sized enterprise-B company in our country using the financing lease to carry on the financing, This paper demonstrates once again that the use of financial leasing is a great advantage for small and medium-sized enterprises in our country, at the same time, finds out the problems existing in the financing lease of small and medium-sized enterprises in our country, and finally puts forward corresponding suggestions for the financing lease of small and medium-sized enterprises.
【學(xué)位授予單位】：天津商業(yè)大學(xué)
【學(xué)位級(jí)別】：碩士
【學(xué)位授予年份】：2017
【分類(lèi)號(hào)】：F426.82;F832.49;F406.7

【參考文獻(xiàn)】

相關(guān)期刊論文 前10條

1 弓亦婧;劉艷萍;;中小企業(yè)融資租賃風(fēng)險(xiǎn)案例探析——以銀建汽車(chē)租賃公司為例[J];中國(guó)管理信息化;2017年01期

2 胡振興;丁曉培;;融資租賃與中小企業(yè)籌資的市場(chǎng)契合剖析[J];財(cái)會(huì)月刊;2016年32期

3 周斌;;中小企業(yè)融資租賃研究[J];合作經(jīng)濟(jì)與科技;2016年21期

4 張潔;;融資租賃發(fā)展存在的問(wèn)題及對(duì)策[J];財(cái)會(huì)通訊;2016年23期

5 王歡;;我國(guó)融資租賃業(yè)發(fā)展現(xiàn)狀存在的問(wèn)題及對(duì)策分析[J];中國(guó)市場(chǎng);2016年33期

6 郭郡郡;喻海龍;;我國(guó)融資租賃產(chǎn)業(yè)存在的問(wèn)題及解決之道[J];北華大學(xué)學(xué)報(bào)(社會(huì)科學(xué)版);2016年04期

7 邊曉宇;張旭;;淺析融資租賃在中小企業(yè)融資中的應(yīng)用[J];商;2016年25期

8 劉曉光;茍琴;;銀行業(yè)結(jié)構(gòu)對(duì)中小企業(yè)融資的影響[J];經(jīng)濟(jì)理論與經(jīng)濟(jì)管理;2016年06期

9 徐宏高;徐婷婷;;新常態(tài)下我國(guó)融資租賃助力中小企業(yè)的發(fā)展研究[J];吉林工程技術(shù)師范學(xué)院學(xué)報(bào);2016年05期

10 李澤宇;周遠(yuǎn);;融資租賃風(fēng)險(xiǎn)認(rèn)識(shí)與防范[J];商;2016年18期

相關(guān)碩士學(xué)位論文 前4條

1 李佳妮;融資租賃在促進(jìn)科技企業(yè)發(fā)展中的應(yīng)用研究[D];外交學(xué)院;2016年

2 張小川;基于融資租賃視角的中小企業(yè)融資問(wèn)題研究[D];安徽大學(xué);2014年

3 李潔;融資租賃在我國(guó)中小企業(yè)的應(yīng)用研究[D];東北財(cái)經(jīng)大學(xué);2011年

4 宋海金;融資租賃在裝備制造企業(yè)的應(yīng)用研究[D];山東大學(xué);2010年

，

本文編號(hào)：1700456