摘要
融资租赁是一种集融资和融物为一体的融资方式和贸易形式。与国外相比,我国融资租赁行业尚不成熟。融资租赁的动机在于企业对资金的需求,资产管理的需要以及在租金、服务费用、资产余值、风险方面的利益驱动。融资租赁常需要三方参与者共同参与完成,承租人与出租人之间签订合同,合同期内,资产所有权并未发生转移,合同结束后,资产所有权有可能发生转移。融资租赁提高企业的营运资金量,提升企业的贸易水平,实现企业多元化发展战略,促进融资租赁业在我国的健康发展。
Finance lease, a kind of financing way and trade form, is a combination of finance funds and assets. Compared with foreign countries, the financial leasing industry in China is not mature. The motives of financing lease are an enterprise ＇ demand of capital, the need of asset management and the drive of interests in rent, service charge, asset residual value and risks. Finance lease requires three participants. Contracts are signed between lessees and leasers. Ownership of assets does not transfer in the contract period. When the con-tract ends, ownership of the assets may shift. Finance lease raises the amount of working capital, promotes the trade level of enterprises, and realizes the diversification strategy of enterprises.
出处
《商业经济》
2015年第5期103-104,113,共3页
Business & Economy
关键词
融资租赁
动机
结论
finance lease
motivation
conclusion
