本文通过分析小微企业存在的机遇和挑战，并结合融资租赁的基本概念，切
实地提出融资租赁有助于缓解小微企业融资困难的问题。重点对比银行贷款与融
资租赁这两种融资方式以及融资租赁各种方式之间的适用性分析，并结合某陶瓷
厂的案例，从定性和定量角度分析小微企业更适合于售后回租和综合融资租赁方
式，这两种方式不仅能够盘活资金，而且还能解决产品销售问题。最后，通过对
某陶瓷厂融资租赁绩效的分析，将该项目中产生的结论进行扩展，从小微企业自
身、融资租赁公司和政府三个方面提出促进我国融资租赁发展的政策建议，以此
规范融资租赁行业，并能够更好地为小微企业的融资拓宽渠道。
关键词：小微企业；融资租赁；融资租赁方式；经济评价
Abstract
Small-micro enterprises as an important part of our national economy, they play
an important role in the development of China's national economy, improvement of
living standards and people's employment. However, in recent years, there are many
uncertain factors in our country, which makes the small-micro enterprises faced with
financing difficulties. In the 1980’s, financial lease as a new financing mode was
introduced into China. Compared with other traditional way of financing, financial
lease reflects a clear advantage. Therefore, reasonable use of the financial lease
approach have a positive effect for the healthy development of small-micro
enterprises.
By analyzing the opportunities and challenges confronted by small-micro
enterprises, combining the fundamental concept of finance lease, this dissertation
substantially points out financial lease’s role in relieving financing plights of
small-micro enterprises. It also compares the feasibility of bank loan and all modes of
financial lease. Moreover, by combining the case study of a ceramics factory, it draws
the conclusion that leaseback and comprehensive financial lease, which could not
only stimulate capital circulation, but also promote product sales, are more applicable
for small-micro enterprises. Finally, it extends the conclusion in the project through
the analysis of a ceramics factories’ benefit of financial leasing, and puts forward
some policy suggestions in small-micro enterprises, financial lease industry and
government aspects, which can improve the status quo of financial lease in China. It
aims to standardize and develop the financial lease industry and provide better
financing channels for small-micro enterprises.
Key words: Small-micro enterprises; Financial lease; The ways of financial
lease; .Economic evaluation
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