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论文编号：	6819
作者编号：	2120123097
上传时间：	2014/12/7 8:04:17
中文题目：	租赁模式选择对承租企业财务指标影响研究—— 基于*ST中葡售后回“租”案例
英文题目：	The study of the effect on the leasee enterprise financial index under different choices of leasing mode-- Based on the *ST ZhongPu leasing back case
指导老师：	周晓苏
中文关键字：	融资租赁；财务分析；承租企业
英文关键字：	Financial leasing；Financial analysis；Leasee company
中文摘要：	融资租赁行业在我国的发展过程相较于其他行业比较曲折。自2004年至今已有10个年头，融资租赁行业的发展在这10年经历了三个阶段，即：复苏阶段、快速发展阶段以及平稳增长的成熟阶段。 一方面，租赁行业在经历了快速发展阶段后，各类租赁公司的数量、租赁行业的合同余额以及行业注册资本金总量都呈井喷状增长态势；另一方面，融资租赁作为一种金融产品和融资及财务安排工具已被广大企业所认知并重视，在我国企业的生产经营活动中扮演着日益重要的角色。然而，在目前阶段，承租企业在面对着融资租赁操作模式的选择时却存在着一定盲目性，对相应的融资租赁操作模式给企业带来的财务影响缺乏重视，以既定的财务目标为指引合理地选择融资租赁细分模式产品的能力不足。因此，站在承租人角度，就具体租赁业务及租赁模式给承租人财务方面带来的影响及相关财务风险进行分析，引导承租人根据自身的财务状况及既定的财务目标合理、主动地使用融资租赁工具具有较大的现实意义。 为实现上述研究目标，本文首先综述了相关财务风险理论、融资租赁与经营租赁的概念内涵、站在承租人角度的四种租赁业务分类及其操作结构以及租赁业务所涉及的主要税务、会计和法律政策，为下面的分析奠定了知识基础。文章通过介绍和分析*ST中葡现实案例框定分析范围并对案例模拟进行说明，建立研究范本；以同一研究模式，通过对剩余三种模拟租赁案例模式的财务影响分析，全面揭示了融资租赁细分产品模式下，不同业务模式对承租企业产生的财务影响。 通过对比四种租赁业务模式对*ST中葡的财务影响，最后给出研究结论，在不同的财务目标驱动下，承租人应合理地选择租赁业务模式，以帮助自身最大程度地实现预定的财务目标，尽量避免使用融资租赁工具带来的负面影响，最终实现租赁业务品种的最优化选择。
英文摘要：	Compared with other industries, the development of the financial leasing industry in our country is more zigzag. Since 2004, there has been 10 years.The development of financial leasing industry has gone through three stages in this decade, namely: the recovery stage, rapid development stage and mature stage of steady growth. On the one hand, the financial leasing industry after a stage of rapid development, the number of all kinds of leasing companies, the leasing contracts balance as well as the total registered capital of the industry keep increasing just like blowout; Financial leasing, on the other hand, as a kind of financial products and financing and financial tools has been cognized and valued by the enterprises in our country. It has been playing an increasingly important role in the production and business operation activities of the enterprises. To the leasee companies at this stage, however, there is certain blindness when they are in the face of the choice of the financial leasing operational mode. The leasee companies have not paid enough attention to the financial effect which is brought by the corresponding financial leasing operational mode. And the leasee compaies also lack of the ability that to choose the financial leasing segmentation mode product reasonably according to the established financial goals. Therefore, from the angle of the lessee, analyzing the financial effect and relevant financial risk which is brought by the specific leasing mode and leasing business, guiding the lessee to use the financial leasing tool reasonably and actively according to their own financial situation and established financial goals, has great practical significance. To achieve the research goal, the writer firstly reviewed the relevant financial risk theory, the concept of connotation of financial leasing and operational leasing, four leasing business classification and operating structure from the angle of the lessee, and the mainly tax, accounting and legal policy involved in the leasing business, which is laid the foundation of knowledge for the following analysis. In this paper, through the introduction and analysis of real case, the writer framed the range of the following analysis and gave the explanation of the case simulation in order to establish a study model; In the same study mode, through analyzing the financial effect of the remaining three simulation leasing case models, the article fully revealed the financial effect of different business model to the leasee companies under different leasing modes. By comparing the financial effect to the same leasee company under the four kinds of leasing business models, the article finally gave the research conclusion. Driven by different financial goals, the lessee should reasonably select leasing business mode, to help their own to achieve maximum financial goals, and meanwhile to avoid the negative effects of using financial lease tools as far as possible and finally, to realize the goal that optimized the choice of varieties leasing business modes.
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