本文選題：大冶自來(lái)水公司 + 融資租賃��； 參考：《江西財(cái)經(jīng)大學(xué)》2017年碩士論文

【摘要】：隨著金融市場(chǎng)不斷地發(fā)展和完善融資租賃的產(chǎn)生也有一定階的必然性。20世紀(jì)80年代開(kāi)始融資租賃逐漸被引進(jìn)我國(guó),在改革開(kāi)放之初是為了利用外資而從日本引進(jìn)的,至今融資租賃被引進(jìn)我國(guó)已近35年,在此期間整個(gè)融資租賃行業(yè)在引進(jìn)國(guó)外企業(yè)的先進(jìn)技術(shù)和生產(chǎn)設(shè)備、為國(guó)內(nèi)企業(yè)提供資金融通、擴(kuò)大國(guó)內(nèi)企業(yè)與跨國(guó)公司的國(guó)際間的合作與交流都做出了有重大意義的探索和嘗試。融資租賃具有連接租賃資產(chǎn)和金融市場(chǎng)之間的橋梁作用,具有拉動(dòng)經(jīng)濟(jì)增長(zhǎng)和促進(jìn)產(chǎn)品銷售的作用,尤其是隨著越來(lái)越成熟的中國(guó)市場(chǎng)經(jīng)濟(jì),融資租賃具有的非常大的市場(chǎng)前景。相比其他融資方式而言,融資租賃融資模式對(duì)融資企業(yè)的生產(chǎn)經(jīng)營(yíng)狀況要求不高,因此對(duì)中小企業(yè)來(lái)講,雖然很難獲得長(zhǎng)期資金來(lái)源,并且缺乏一定的抵押物,但通過(guò)融資租賃這種方式仍然可以獲得所需的資金達(dá)到擴(kuò)大生產(chǎn)和經(jīng)營(yíng)的目的。因此,融資租賃具有獨(dú)特的融資優(yōu)勢(shì),尤其是在當(dāng)前中小企業(yè)融資問(wèn)題成為制約我國(guó)經(jīng)濟(jì)改革轉(zhuǎn)型的突出問(wèn)題的時(shí)候,對(duì)融資租賃的研究就顯得更加具有實(shí)踐意義。雖然作為市場(chǎng)配置資源的一大重要金融工具的融資租賃在促進(jìn)我國(guó)經(jīng)濟(jì)發(fā)展各方面都發(fā)揮了重要的作用。但是,與目前快速發(fā)展的融資租賃行業(yè)快形成對(duì)比的是與之相關(guān)的各項(xiàng)法律法規(guī)制度等都有著或多或少的滯后和缺陷,正是這些問(wèn)題也制約著我國(guó)融資租賃行業(yè)的發(fā)展。尤其在我國(guó)經(jīng)濟(jì)改革升級(jí)的關(guān)鍵時(shí)期,制約我國(guó)當(dāng)前經(jīng)濟(jì)進(jìn)一步發(fā)展的一大阻礙就是企業(yè)尤其是中小企業(yè)融資難問(wèn)題,通過(guò)研究融資租賃在解決中小企業(yè)融資問(wèn)題中的優(yōu)勢(shì)對(duì)解決小企業(yè)融資問(wèn)題將具有指導(dǎo)性作用。本文以國(guó)內(nèi)外現(xiàn)有的有關(guān)融資租賃的相關(guān)研究為基礎(chǔ),在總結(jié)國(guó)內(nèi)外關(guān)于融資租賃研究成果的同時(shí),選取大冶自來(lái)水公司自來(lái)水管道售后回租項(xiàng)目進(jìn)行分析,通過(guò)對(duì)該案例的分析研究融資租賃在解決企業(yè)融資問(wèn)題時(shí)的獨(dú)特優(yōu)勢(shì),尤其是與傳統(tǒng)的融資模式相比較。首先本文對(duì)當(dāng)前我國(guó)的融資租賃發(fā)展現(xiàn)狀以及中小企業(yè)融資問(wèn)題現(xiàn)狀做具體介紹和的分析,通過(guò)對(duì)融資租賃的發(fā)展歷程以及其對(duì)企業(yè)融資問(wèn)題的幫助得出融資租賃對(duì)解決企業(yè)融資問(wèn)題具有實(shí)踐意義。其次,分析公司項(xiàng)目當(dāng)期的經(jīng)營(yíng)狀況和資產(chǎn)負(fù)債情況以及當(dāng)前的宏觀經(jīng)濟(jì)狀況,綜合當(dāng)前經(jīng)濟(jì)環(huán)境和公司資產(chǎn)負(fù)債情況分析公司增加自來(lái)水管道的可行性。然后對(duì)大冶自來(lái)水公司的用于擴(kuò)大經(jīng)營(yíng)的自來(lái)水管道設(shè)備的售后回租項(xiàng)目與同等條件下采取銀行貸款作比較,從而得出融資租賃相的具體優(yōu)勢(shì)在哪里。最后通過(guò)對(duì)本案例分析,發(fā)現(xiàn)融資租賃對(duì)企業(yè)發(fā)展的獨(dú)特作用以及與傳統(tǒng)銀行融資模式比較其在增加融資期限和償還方式靈活性,提高資金使用率,降低企業(yè)資金使用門檻等方面的優(yōu)勢(shì)。同時(shí),分析發(fā)現(xiàn)該案例中公司融資租賃項(xiàng)目中存在的問(wèn)題,并從中折射國(guó)融資租賃業(yè)務(wù)發(fā)展中同樣存在的問(wèn)題,最終從政府,承租公司,和融資租賃公司等角度提出解決問(wèn)題的對(duì)策和建議,促進(jìn)融資租賃行業(yè)的長(zhǎng)足發(fā)展。本文所選取的大冶自來(lái)水融資租賃項(xiàng)目作為分析案例雖然有一定代表性,但是在某些方面也有缺點(diǎn),并不能完全代表各類中小企業(yè),對(duì)其他行業(yè)和規(guī)模的中小企業(yè)融資租賃案例還需要進(jìn)一步的研究,同時(shí)本文研究方法雖然從定性和定量?jī)蓚�(gè)角度去研究,但是定性研究大部分是以前人的研究為基礎(chǔ),因此對(duì)融租賃的研究還需要從多種角度,多種不同規(guī)模不同行業(yè)的企業(yè)進(jìn)一步進(jìn)行研究得出更加有力的結(jié)論。
[Abstract]:With the continuous development and improvement of financial leasing, financial leasing has a certain necessity in the 80s.20 century, the financing lease has been introduced to China gradually. At the beginning of the reform and opening up, it was introduced from Japan in order to use foreign capital. It has been introduced to China for nearly 35 years. During this period, the whole financing leasing industry is quoted. The advanced technology and production equipment of foreign enterprises, providing funds for domestic enterprises and expanding international cooperation and exchange between domestic enterprises and transnational corporations have made great explorations and attempts. Financing lease has a bridge between Leasehold assets and financial markets, which can stimulate economic growth and promote production. The role of product sales, especially with the growing market economy in China, has a very big market prospect. Compared with other financing methods, the financing lease financing model has not high demand for the production and operation of the financing enterprises. Therefore, it is difficult to obtain long-term capital sources and lack of long-term capital sources for SMEs. There are certain mortgages, but the financing lease can still obtain the necessary funds to achieve the purpose of expanding production and operation. Therefore, the financing lease has a unique financing advantage, especially when the financing problem of small and medium-sized enterprises is a prominent problem that restricts the transformation of China's economic reform. Although it plays an important role in promoting China's economic development in all aspects, financial leasing, as a major financial tool for market allocation, has played an important role in all aspects of the development of the financial leasing industry. These problems also restrict the development of the financial leasing industry in China. Especially in the critical period of the upgrading of China's economic reform, a major obstacle that restricts the further development of our country's current economy is the financing problem of small and medium-sized enterprises, especially the financing leases in solving the financing problems of small and medium-sized enterprises. The advantages of this paper will have a guiding role in solving the financing problem of small enterprises. This paper, based on the related research on financing lease existing at home and abroad, summarizes the research results of financing lease at home and abroad, and analyses the items of the aftermarket and renting of the tap water pipeline of Daye water company, through the analysis and study of the case. The unique advantages of financing lease in solving the problem of enterprise financing, especially compared with the traditional financing model. First, this paper makes a detailed introduction and analysis of the current development status of financing lease and the financing problems of small and medium enterprises in China, through the development process of financing lease and its help to the problem of enterprise financing. The financing lease is of practical significance to solve the problem of enterprise financing. Secondly, it analyzes the operating status, assets and liabilities and the current macroeconomic situation of the company's current project, and analyzes the feasibility of increasing the tap water pipeline by the current economic environment and the company's assets and liabilities. Then, the use of Daye water supply company is used. Compared with the bank loans under the same conditions, the specific advantages of the financing lease are compared with the bank loans under the same conditions. Finally, through the analysis of this case, we find the unique role of the financing lease on the development of the enterprise and the increase of the financing period compared with the traditional bank financing model. And the flexibility of reimbursement, improve the use of funds and reduce the advantages of the enterprise capital use threshold. At the same time, we find out the existing problems in the company financing leasing project in this case, and the same problems in the development of financial leasing business in the refracting countries, and finally from the angle of the government, the renting company, and the financing leasing company. The countermeasures and suggestions to solve the problem can promote the rapid development of the financing leasing industry. As an analysis case, the Daye tap water leasing project, which is selected as an analysis case, has some shortcomings, and can not fully represent all kinds of small and medium-sized enterprises, and the financing leasing cases of small and medium-sized enterprises in other industries and scales. Further research is needed, at the same time, the research method is studied from two aspects of qualitative and quantitative, but the qualitative research is based on the previous research. Therefore, the study of financial leasing needs to be further studied from a variety of angles and various enterprises of different scales and different industries to get more powerful conclusions.

【學(xué)位授予單位】：江西財(cái)經(jīng)大學(xué)
【學(xué)位級(jí)別】：碩士
【學(xué)位授予年份】：2017
【分類號(hào)】：F832.49;F299.24

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