本文選題：財(cái)務(wù)管理 + 視角�。� 參考：《財(cái)會(huì)通訊》2013年05期

【摘要】：正融資租賃在發(fā)達(dá)國(guó)家是僅次于銀行信貸的第二大融資渠道,近年來(lái)在我國(guó)也呈現(xiàn)跨越式發(fā)展。本文基于財(cái)務(wù)管理理念,分別從公司整體層面和具體項(xiàng)目層面出發(fā),對(duì)融資租賃的定價(jià)問(wèn)題進(jìn)行研究,特別是對(duì)傳統(tǒng)收益評(píng)價(jià)體系的缺陷做了剖析,并給出改進(jìn)方法和實(shí)例。另外,對(duì)如何引入內(nèi)部轉(zhuǎn)移定價(jià)和借鑒經(jīng)濟(jì)增加值評(píng)價(jià)體系也進(jìn)行了思考。一、租賃項(xiàng)目定價(jià)的基本特點(diǎn)及條款(一)租賃項(xiàng)目定價(jià)的基本特點(diǎn)租賃項(xiàng)目定價(jià)與銀行貸款定
[Abstract]:In developed countries, positive financial leasing is the second largest financing channel after bank credit, and in recent years, it has developed by leaps and bounds in our country. Based on the concept of financial management, this paper studies the pricing of financial leasing from the whole company level and the specific project level, especially analyzes the defects of the traditional income evaluation system, and gives the improvement methods and examples. In addition, how to introduce internal transfer pricing and learn from the evaluation system of economic added value is also considered. The basic characteristics and terms of Rental Project pricing (1) the basic characteristics of Rental Project pricing and Bank loan pricing
【作者單位】： 交銀金融租賃有限責(zé)任公司;
【分類號(hào)】：F233;F832.49

【參考文獻(xiàn)】

相關(guān)期刊論文 前1條

1 劉勝會(huì);;商業(yè)銀行資金轉(zhuǎn)移定價(jià)系統(tǒng):轉(zhuǎn)移方法、定價(jià)模式與實(shí)施建議[J];南方金融;2009年10期

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本文編號(hào)：1920032