融资租赁在企业融资中的应用分析研究——以万科企业股份有限公司为例 财务会计学专业VIP免费

摘要融资租赁是一种将企业资金需求与设备需求相结合的创新金融工具，具有租赁标的物“使用权”和“所有权”分离的特征，企业通过融物的形式来实现融资的目的。融资租赁于2004年在房地产企业开始应用，在政府大力调控房地产企业的背景下，银行信贷已经收缩，融资租赁的出现对于解决我国商品房销售，改善人民生活条件，促进国家经济发展都有很大的促进作用。本文通过文献分析、对比分析、数据分析、案例分析等方式，探究了融资租赁在企业融资中的应用。首先，从不同方面对融资租赁进行阐述，针对融资租赁在企业融资中的现状与优势进行一系列分析。其次，通过对万科企业股份有限公司的案例，分别从它的背景、操作方法以及对它的可行性分析来说明融资租赁在企业融资中应用。根据融资租赁在企业、融资租赁行业以及我国宏观环境三个方面所存在的问题。并针对企业应用融资租赁存在的问题，提出促进企业融资租赁发展的建议，从而拉动企业经济增长，促进企业投资，使其更好的发展。关键词：融资租赁，企业融资应用，房地产行业，万科集团AbstractFinancialleasingisaninnovativefinancialtoolwhichcombinesthedemandofenterprisecapitalwiththedemandofequipment.Ithasthecharacteristicsoftheseparationof"rightofuse"and"ownership"oftheobjectofthelease,andtheenterpriserealizesthepurposeoffinancingthroughtheformofthaw.Financialleasingbegantobeappliedinrealestateenterprisesin2004.Inthecontextofgovernmentregulationandcontrolofrealestateenterprises,bankcredithascontracted.TheemergenceoffinancingleasehasagreatroleinpromotingthesaleofcommercialhousinginChina,improvingthelivingconditionsofthepeopleandpromotingtheeconomicdevelopmentofthecountry.Throughliteratureanalysis,comparativeanalysis,dataanalysisandcaseanalysis,thispaperexplorestheapplicationoffinancialleasinginenterprisefinancing.First,thefinancialleasingisexpoundedfromdifferentaspects,andaseriesofanalysisismadeonthecurrentsituationandadvantagesoffinancialleasinginenterprisefinancing.Secondly,throughthecaseofLimitedbyShareLtdofVankeenterprise,thispaperexplainstheapplicationoffinancingleaseinenterprisefinancingfromitsbackground,operationmethodanditsfeasibilityanalysis.Accordingtothethreeproblemsoffinancialleasinginenterprises,financialleasingindustryandChina'smacroenvironment.Inviewoftheproblemsexistingintheenterpriseapplicationfinancinglease,thispaperputsforwardsomesuggestionstopromotethedevelopmentofenterprisefinancinglease,thuspromotingtheeconomicgrowthofenterprises,promotingenterpriseinvestmentandmakingitbetter.Keywords：Financialleasing,enterprisefinancingapplications,realestateindustry,Vankegroup目录摘要.........................................................................................................1Abstract............................................................................................................II目录........................................................................................................I一绪论........................................................................................1（一）选题背景............................................................................................1（二）选题目的............................................................................................1（三）选题意义............................................................................................2二融资租赁的相关概述................................3（一）融资租赁的概念界定........................................................................31国外对融资租赁的界定...............