导　　师： 刘我达;杨秋风

学科专业： B0204

授予学位： 硕士

作　　者： ;

机构地区： 广西大学

摘　　要： 这篇论文共分三章.第一章'概论',集中介绍了有关融资租赁的概念、分类和功能.第二章'融资租赁业的现状和发展趋势',主要讨论事资租赁业的现状、事资租赁业的市场竞争力、融资租赁业发展趋势以及中国融资租赁业面临的新形势.第三章'融资租赁业发展方略研究',集中讨论融资租赁在发展中必须解决的几个大问题,包括五个部分,侧重于融资渠道问题、资产重组问题、会计处理和财务管理问题以及相关的政策、法规和人才培养问题.全文共计三万五千字. In the 21st century China's Economic Reform is going into the Sustainable Development stage, Financing Lease, a business newly introduced to China has met the best developing chance. Since China has set up its Socialism Market Economy and strengthened its Financial and Goods Circulating System reforms as well as promotion of Exchange of Property Rights and Marketing of Second-hand Machinery the Financing Lease Business has to be further dcveIopcd. As a financial medium, the importance of the Financing Lease Company will be highly valued and recognized in the financial and industrial fields. It can be predicted that this business will probably be the third important Capital-raising method after the Loan method and the Bond method. In China, the issuance of the New Contract Laws and the Leasing Accounting Standards has bestowed to the Financing Lease Business a better social environment and developing opportunity Therefore, this business will undoubtedly be one of the key buxinesses focusing on expanding the inner-need, driving efficientIy investment and improving the stable rising of the national economy during the 21st century This thesis mainly discusses the Developing Strategy of the Financing Lease Business in China. It consists of three chapters. Chapter one introduces the concepts, definition, function and types of this business. Chapter two studies thc development situation and trends. The last Chapter focuses on methods for solving common problems in this business such as Capital problem, System problem, Human Resources problem as well as the problem of the law concerned.

关 键 词： 人才培养 融资租赁 融资渠道 资产重组 监管 立法

分 类 号： [F832.49]

领　　域： [经济管理]