中国融资租赁市场的发展
发布时间：2022-06-03 22:43
在过去几十年里,中国经济飞速发展。而金融服务市场的发展也是飞速发展经济中重要的一部分。早在20世纪80年代融资租赁的概念已经引入中国,但是直到最近几年人们才开始重视它的经济意义。除了传统的贷款交易外,融资租赁将成为很多企业特别是中小企业日益重要的一种融资方式。由于很多私有企业同样可以享受到租赁的服务,这将极大刺激中国国内市场经济的迅猛发展,减少对出口的依赖,从而可以早日实现中国政府在未来几年扩大内需的目标。融资租赁交易本身常常是关于可移动资产的,合同的一方即租赁物件的合法拥有者也就是所谓的出租人把可移动资产承租给合同另一方即承租人使用,在租赁期内承租人向出租人支付租金。融资租赁的租赁期限往往和租赁物品的经济寿命相当,所以在租期届满时,资产所有权常常自动转移给承租人。表面看来,融资租赁的性质不像是租赁而像融资。但是从技术层面上说,融资租赁和经营租赁根据承租人是否将租赁物品记入其财务报表而有着本质的不同。目前,中国融资租赁市场上估计有220亿美元（2008）左右的交易额。然而这只是那年理论上适合融资租赁投资额的2%。这表明,通过追加投资深入发展该市场将具有巨大潜力。特别是在像汽车或飞机市场...
【文章页数】：98 页
【学位级别】：硕士
【文章目录】：
摘要 Abstract Ⅰ. Table of contents Ⅱ. List of figures Ⅲ. List of tables Ⅳ. List of abbreviations 1 Introduction
1.1 Significance
1.2 Research objectives and methods
1.3 Structure 2 Introduction to the leasing business
2.1 Definitions
2.2 The leasing transaction
2.3 Calculation of a leasing rate
2.3.1 Parameters for leasing rate calculation
2.3.2 Formula for leasing rate calculation
2.3.3 Additional factors in the pricing of a leasing transaction
2.3.4 Example
2.4 Leasing in practice
2.4.1 Motives for leasing
2.4.2 Common contract and business models
2.4.3 Overview about asset types
2.4.4 Success factors of a leasing company
2.4.5 Balance sheet and P&L effects of leasing transactions 3 The Chinese financial leasing market
3.1 History of financial leasing in China
3.2 Market size and development
3.3 Environmental analysis
3.3.1 Political environment
3.3.2 Economic environment
3.3.3 Social influence factors
3.3.4 Technological influence factors
3.3.5 Legal environment
3.3.6 Regulatory issues
3.3.7 Accounting for leasing
3.3.8 Tax environment
3.3.9 Risk management environment
3.3.10 Summary of Environmental Analysis
3.4 Five Forces Analysis
3.4.1 Industry Rivalry
3.4.2 Potential Entrants
3.4.3 Bargaining Power of Suppliers
3.4.4 Bargaining Power of Buyers
3.4.5 Threat of Substitutes
3.4.6 Five Forces summary
3.5 Overview market participants
3.6 Empirical Study
3.6.1 Applied methodology
3.6.2 Limitations
3.6.3 Usage of Leasing in China
3.6.4 Usage of Leasing in Germany
3.6.5 Comparison
3.7 Future challenges and adequate measures 4 Summary 5 References Acknowledgements 6 Appendix 卷内备考表
本文编号：3653612
【文章页数】：98 页
【学位级别】：硕士
【文章目录】：
摘要 Abstract Ⅰ. Table of contents Ⅱ. List of figures Ⅲ. List of tables Ⅳ. List of abbreviations 1 Introduction
1.1 Significance
1.2 Research objectives and methods
1.3 Structure 2 Introduction to the leasing business
2.1 Definitions
2.2 The leasing transaction
2.3 Calculation of a leasing rate
2.3.1 Parameters for leasing rate calculation
2.3.2 Formula for leasing rate calculation
2.3.3 Additional factors in the pricing of a leasing transaction
2.3.4 Example
2.4 Leasing in practice
2.4.1 Motives for leasing
2.4.2 Common contract and business models
2.4.3 Overview about asset types
2.4.4 Success factors of a leasing company
2.4.5 Balance sheet and P&L effects of leasing transactions 3 The Chinese financial leasing market
3.1 History of financial leasing in China
3.2 Market size and development
3.3 Environmental analysis
3.3.1 Political environment
3.3.2 Economic environment
3.3.3 Social influence factors
3.3.4 Technological influence factors
3.3.5 Legal environment
3.3.6 Regulatory issues
3.3.7 Accounting for leasing
3.3.8 Tax environment
3.3.9 Risk management environment
3.3.10 Summary of Environmental Analysis
3.4 Five Forces Analysis
3.4.1 Industry Rivalry
3.4.2 Potential Entrants
3.4.3 Bargaining Power of Suppliers
3.4.4 Bargaining Power of Buyers
3.4.5 Threat of Substitutes
3.4.6 Five Forces summary
3.5 Overview market participants
3.6 Empirical Study
3.6.1 Applied methodology
3.6.2 Limitations
3.6.3 Usage of Leasing in China
3.6.4 Usage of Leasing in Germany
3.6.5 Comparison
3.7 Future challenges and adequate measures 4 Summary 5 References Acknowledgements 6 Appendix 卷内备考表
本文编号：3653612
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