我国中小企业融资租赁存在的问题及解决对策-毕业论文

目录

摘要 (1)

Abstract (2)

前言 (1)

一、中小企业融资租赁相关理论 (1)

（一）中小企业的涵义................................................................................................... 错误！未定义书签。

（二）融资租赁的含义................................................................................................... 错误！未定义书签。

（三）融资租赁的种类................................................................................................... 错误！未定义书签。

1、直接融资租赁..................................................................................................... 错误！未定义书签。

2、售后回租式......................................................................................................... 错误！未定义书签。

3、转租式融资租赁................................................................................................. 错误！未定义书签。

4、厂商租赁............................................................................................................. 错误！未定义书签。

5、杠杆租赁............................................................................................................. 错误！未定义书签。

二、我国中小企业融资租赁的发展中存在的问题 (2)

（一）融资租赁观念落后 (2)

（二）融资租赁经营模式单一 (2)

（三）融资租赁法律法规不健全 (3)

（四）缺少完善的信用风险管理体系 (3)

（五）政府扶持力度不够 (3)

（六）行业监管较为分散 (4)

三、我国中小企业融资租赁的优化对策 (4)

（一）理顺监管秩序 (4)

（二）建立融资租赁法 (5)

（三）加强政策扶持力度 (5)

1、增大税收优惠 (5)

2、建立信用保险机制 (6)

3、加强信贷政策支持力度 (6)

四、结论 (6)

参考文献 (7)

致谢 (8)

摘要

中小企业在促进我国国民经济增长方面发挥着重要的作用。但是，资金短缺问题一直成为困扰我国中小企业发展的主要障碍。传统的融资方式（譬如向银行借款）也由于信息不对称等原因使得我国中小企业融资变得十分困难。所以，探讨融资租赁这种新的融资途径，对于缓解我国中小企业融资难的问题具有重要的现实意义。本文以中小企业融资租赁相关理论为基础，分析了我国中小企业融资租赁发展现状及存在的问题，包括融资租赁观念落后、融资租赁经营模式单一、融资租赁法律法规不健全、缺少完善的信用风险管理体系、政府扶持力度不够、行业监管较为分散。针对这六个方面的问题，提出了优化对策，即理顺监管秩序、建立融资租赁法、加强政策扶持力度，旨在为中小企业提供融资途径，促进其更好更快的发展。

关键词：中小企业；融资租赁；优化对策

Abstract

SMEs play an important role in promoting the growth of China's national economy. However, the shortage of funds has become a major obstacle in China's SMEs development. Due to information asymmetry, traditional financing methods (such as bank loans) make the financing of SMEs become very difficult. So, exploring this new means of financing- financing lease has important practical significance for alleviating the problem of financing of SMEs. Based on the theory of SME finance lease, this paper analyzed the state and problems of finance lease in SMEs development process, including behindhand idea of finance lease, a single mode of operation of a finance lease, unsound finance lease laws and regulations, the lack sound credit risk management system, government support is not enough, and the regulation of the industry is dispersed. For the six aspects of the problem, this paper gave the optimize countermeasures, including rationalizing the regulatory order, establishing the financial leasing laws, strengthening policy support, the aim is to provide a means of financing for small and medium-sized enterprises, and to promote it developing better and faster.

Keywords: SMs, finance lease, optimize countermeasures