企业经营租赁问题研究
本站原创 论文中文摘要：长期以来,理论界及实践者普遍认为,租赁包括融资租赁和经营租赁两大类。经营租赁通常是短期租赁;融资租赁是承租人筹集长期借入资金白勺一种方式。这种分类方法实质上是将经营租赁和融资租赁截然分开,把经营租赁视作传统租赁。这种观点影响了国家相关管理部门对租赁白勺认识与分类,不利于经营租赁在我国白勺发展。重新认识和界定租赁及其种类是一个基本问题。本文认为,经营租赁和传统租赁有本质白勺区别,它是在融资租赁白勺基础上发展起来白勺一种更加灵活白勺运作模式。融资租赁在我国开展白勺初期对经济起了积极白勺推动作用,后来一度陷入困境。我国白勺潜在租赁市场十分广阔,应加快现代租赁业白勺发展步伐。经营租赁白勺优势很多,包括拓宽融资渠道、降低项目白勺资本金要求、优化财务结构、在盈利期延迟纳税、回租变现、租赁促销等。充分和合理地利用经营租赁白勺优势,有利于企业白勺发展。企业应积极利用经营租赁。本文通过对经营租赁白勺重新界定及对租赁和经营租赁白勺特征、优势与发展状况白勺分析,提出了我国企业利用经营租赁白勺基本思路。企业应把握好利用经营租赁白勺有利时机。与此同时,租赁行业白勺自身改革也必须加强。在研究过程中,吸收、借鉴了部分国内外学者白勺最新研究成果,并结合我国经济发展状况和租赁业发展实际进行了分析。这既顺应了我国租赁业与国际接轨白勺趋势,也有助于经营租赁在我国白勺健康成长,从而促进企业白勺发展
Abstract（英文摘要）：www.328tibet.cn Operating lease is a special form of lease. General to speak, lease is the concept of broad sense. It includes the tradition lease and the modern lease. Leasing is that the lessor rents his property to the renter in leasehold and obtains the certain guerdon at the same time. Because the judicial section, the supervise section and the tax section he the different point of view, they he different defining and classification of lease. Some concrete way of financial lease include simple financial lease, operating lease, return lease, leveraged lease, sing tax lease, venture lease, construction lease, synthesize lease, unite lease and innovate lease. Modern lease is originated after world war two at the United States. In 1963, modern lease system is introduced into Japan from the United States. The modern leases history of China began in 1980’s. Despite the condition of all countries is different, lease turn into with the process generally that from nonentity to bear, newly arisen, adjust, development, adjust again and mature. According to the experience of the United States, the development of lease pass by six stages. They are rent service, simple financial lease service, the creation lease service, operate lease, new lease and mature stage. The development stage of finance lease push economy positively in China, afterwards sink into the predicament. China is the biggest latent lease market in the world. Many foreign capital banks and multinational companies think to be well with. Some multinational companies entry China. China should be quicken modern lease development step. The main characteristics of Modern leasing are modern lease belong to the service trade and involved finance, trade and service. Modern lease must he two basic markets. Modern lease divides ownership into the law ownership, tax ownership and accountancy ownership. Modern lease depend four pillar namely laws protect, accountancy standard define with publish the information, tax encourage and supervising modernration. The growth of modern lease depend on five moving factor is namely economic environment, capital supply, cost and category, capital replace and the market’s characteristic.The advantages of financial lease includes the double develop with market, install the social resource reasonably, increase government investment efficiency, nofinancing institution can operate financial business, se item period, benefit to the technique reform, oid the inflation influence, vivid to change.The financial lease has the finance and trade function, and it is a form that fund move with material together. The finance leases he three party concerned, and at the same time he two or more than two contracts. The renter has rights to choose lease thing and seller, and does not depend on the judgment of the lessor. The lessor recycles fund at a longer period. At the end of leasehold, renter has the right how to treatment lease article.The finance leases he function of macroeconomy include developping the exploitation foreign capital, usher in the forerunner technique, being beneficial to the nation to control investment scale, improve the business operate construction, adjust the national industrial structure, to install the social resource reasonably, and increase the social performance.One of the main reason of the difficult problem of all business enterprise finance of consist in doing no depend on the financial lease. The finance leases advantage towards all business is that the procedure is simple, the rental agreement is vivid, economy cost, alone check and promote sale.The service of operating lease primarily includes the simple finance leases and plan service, property management service, the future value handle service, administer financial operating service, construction service and equipments promotes service.The differences between operating lease and financial lease are that the accountancy method of operating lease is simple and the operating leases can improve the finance information. Obviously, the operating lease is different with thetradition lease. The operating lease is a kind of finance lease and developed on the foundation of financial lease and is more vivid.The advantages of operating lease are to widen finance way and extend the finance space, lower the item’s capital request and extend the capital enlarge multiple, benefit finance construction and polish the statement, delay to pay tax in the earnings period, Return to rent to become now and promote sales.Financial lease is different with business credit at ownership, credit scope and business relation. It is different with bank credit at exercise form, the party concerned relation and the object.The enterprise demand lease to include that the funds is missing and not agree with to match the bank loan term, the financial business which the bank is not suit interposition, benefit enterprise financial construction, reasonable oid tax and Product promotion.China government should pay attention to development lease, and improve the exterior environment of its development. We should help to resolve funds source problem of lease, and enlarge supporting policy at law, public finance, tax, accountancy and insurance. We should improve the second-hand market of the perfect equipment.The lease reforms include to change the service contents, The leasing company’s service object should be the all enterprise, establish the risk hold totally system, positive to study the new way and make the financial lease to the demand the satiy of the society well, match the demand of nation stimulating consume to positive get involved individual consume credit, be lead longed by all enterprise association to establish new financial leasing company and absorb some strategy investment organization that get involved.Financial lease has four processes. They are communication, plan, operation and after management.Pass by the macroscopic hold in 2004, the lease suffered affect seriously. The policy in 2005 has adjustment and the lease should adapt to this kind of adjustmentand to adjust the perfect inner operate mechani and develop new business opportunities. Along with our improvement of environment investment, offshore investor begin to enter China finance lease and he already appeared some opportunities and advantages. 2008 Beijing Olympic game and the western region big development f brought the opportunities for leasing.After two decades development, lease market share is namely to zero. This is the good time exactly to joins to lease. We can adopt low cost expansion and policy environment changes. Now the market environment turn to be better and we he no the history burden and financial management together and enjoy the lease result. The most basically reason which repress lease development is a policy factor. Changing policy blemish become the survivorship and development’s prior condition of the lease. In lease business activity, the lessor and the renter are of indivisible. They should not tranering the risk mutually, otherwise they would result to break leasing order and result in economic loss to both parties. We should oid to adopt speculation method as far as possible to acquire income.The risk of lease includes the risk in product market, financial risk, trade risk, economic environment risk, technique risk, pollution of the environment and the irresistible force.The method of risk predict primarily includes experience method, science method, property gauge and financial analysis. We should adopt relevant method according to each risk’s characteristics. Insurance is the best method of rectify risk’s lose. The finance lease contract should be standardization.Through the analysis of the characteristic, advantage and development condition for lease and operate lease, the article brings up the basic way of our country’s enterprise to make use of to operate lease. The enterprise should hold the beneficial opportune moment to make use of operate lease. The lease’s reform must also be enhanced. In the research process, I absorb and draw lessons from latest research result ofpart of domestic and international scholar, and combination our country economy development condition and the lease development status to analyze. This analysis not only adjust the trend that our country’s lease approach with international lease, but also is benefit for growing healthily of operating lease in our country, and to promote the enterprise to develop.
论文关键词： 企业；经营租赁；研究；
Key words（英文摘要）：www.328tibet.cn business；operating lease；study；
Abstract（英文摘要）：www.328tibet.cn Operating lease is a special form of lease. General to speak, lease is the concept of broad sense. It includes the tradition lease and the modern lease. Leasing is that the lessor rents his property to the renter in leasehold and obtains the certain guerdon at the same time. Because the judicial section, the supervise section and the tax section he the different point of view, they he different defining and classification of lease. Some concrete way of financial lease include simple financial lease, operating lease, return lease, leveraged lease, sing tax lease, venture lease, construction lease, synthesize lease, unite lease and innovate lease. Modern lease is originated after world war two at the United States. In 1963, modern lease system is introduced into Japan from the United States. The modern leases history of China began in 1980’s. Despite the condition of all countries is different, lease turn into with the process generally that from nonentity to bear, newly arisen, adjust, development, adjust again and mature. According to the experience of the United States, the development of lease pass by six stages. They are rent service, simple financial lease service, the creation lease service, operate lease, new lease and mature stage. The development stage of finance lease push economy positively in China, afterwards sink into the predicament. China is the biggest latent lease market in the world. Many foreign capital banks and multinational companies think to be well with. Some multinational companies entry China. China should be quicken modern lease development step. The main characteristics of Modern leasing are modern lease belong to the service trade and involved finance, trade and service. Modern lease must he two basic markets. Modern lease divides ownership into the law ownership, tax ownership and accountancy ownership. Modern lease depend four pillar namely laws protect, accountancy standard define with publish the information, tax encourage and supervising modernration. The growth of modern lease depend on five moving factor is namely economic environment, capital supply, cost and category, capital replace and the market’s characteristic.The advantages of financial lease includes the double develop with market, install the social resource reasonably, increase government investment efficiency, nofinancing institution can operate financial business, se item period, benefit to the technique reform, oid the inflation influence, vivid to change.The financial lease has the finance and trade function, and it is a form that fund move with material together. The finance leases he three party concerned, and at the same time he two or more than two contracts. The renter has rights to choose lease thing and seller, and does not depend on the judgment of the lessor. The lessor recycles fund at a longer period. At the end of leasehold, renter has the right how to treatment lease article.The finance leases he function of macroeconomy include developping the exploitation foreign capital, usher in the forerunner technique, being beneficial to the nation to control investment scale, improve the business operate construction, adjust the national industrial structure, to install the social resource reasonably, and increase the social performance.One of the main reason of the difficult problem of all business enterprise finance of consist in doing no depend on the financial lease. The finance leases advantage towards all business is that the procedure is simple, the rental agreement is vivid, economy cost, alone check and promote sale.The service of operating lease primarily includes the simple finance leases and plan service, property management service, the future value handle service, administer financial operating service, construction service and equipments promotes service.The differences between operating lease and financial lease are that the accountancy method of operating lease is simple and the operating leases can improve the finance information. Obviously, the operating lease is different with thetradition lease. The operating lease is a kind of finance lease and developed on the foundation of financial lease and is more vivid.The advantages of operating lease are to widen finance way and extend the finance space, lower the item’s capital request and extend the capital enlarge multiple, benefit finance construction and polish the statement, delay to pay tax in the earnings period, Return to rent to become now and promote sales.Financial lease is different with business credit at ownership, credit scope and business relation. It is different with bank credit at exercise form, the party concerned relation and the object.The enterprise demand lease to include that the funds is missing and not agree with to match the bank loan term, the financial business which the bank is not suit interposition, benefit enterprise financial construction, reasonable oid tax and Product promotion.China government should pay attention to development lease, and improve the exterior environment of its development. We should help to resolve funds source problem of lease, and enlarge supporting policy at law, public finance, tax, accountancy and insurance. We should improve the second-hand market of the perfect equipment.The lease reforms include to change the service contents, The leasing company’s service object should be the all enterprise, establish the risk hold totally system, positive to study the new way and make the financial lease to the demand the satiy of the society well, match the demand of nation stimulating consume to positive get involved individual consume credit, be lead longed by all enterprise association to establish new financial leasing company and absorb some strategy investment organization that get involved.Financial lease has four processes. They are communication, plan, operation and after management.Pass by the macroscopic hold in 2004, the lease suffered affect seriously. The policy in 2005 has adjustment and the lease should adapt to this kind of adjustmentand to adjust the perfect inner operate mechani and develop new business opportunities. Along with our improvement of environment investment, offshore investor begin to enter China finance lease and he already appeared some opportunities and advantages. 2008 Beijing Olympic game and the western region big development f brought the opportunities for leasing.After two decades development, lease market share is namely to zero. This is the good time exactly to joins to lease. We can adopt low cost expansion and policy environment changes. Now the market environment turn to be better and we he no the history burden and financial management together and enjoy the lease result. The most basically reason which repress lease development is a policy factor. Changing policy blemish become the survivorship and development’s prior condition of the lease. In lease business activity, the lessor and the renter are of indivisible. They should not tranering the risk mutually, otherwise they would result to break leasing order and result in economic loss to both parties. We should oid to adopt speculation method as far as possible to acquire income.The risk of lease includes the risk in product market, financial risk, trade risk, economic environment risk, technique risk, pollution of the environment and the irresistible force.The method of risk predict primarily includes experience method, science method, property gauge and financial analysis. We should adopt relevant method according to each risk’s characteristics. Insurance is the best method of rectify risk’s lose. The finance lease contract should be standardization.Through the analysis of the characteristic, advantage and development condition for lease and operate lease, the article brings up the basic way of our country’s enterprise to make use of to operate lease. The enterprise should hold the beneficial opportune moment to make use of operate lease. The lease’s reform must also be enhanced. In the research process, I absorb and draw lessons from latest research result ofpart of domestic and international scholar, and combination our country economy development condition and the lease development status to analyze. This analysis not only adjust the trend that our country’s lease approach with international lease, but also is benefit for growing healthily of operating lease in our country, and to promote the enterprise to develop.
论文关键词： 企业；经营租赁；研究；
Key words（英文摘要）：www.328tibet.cn business；operating lease；study；