融资租赁为企业，尤其是中小企业获取资金提供了一个新的选择，极大的减小了
企业的资金压力，促进了经济发展的产业升级。作为商业银行贷款的补充手段，
融资租赁在发达国家已经成为仅次于银行业的第二大资金供应渠道。近三年来，
融资租赁行业的业务总规模复合增长率超过了 30%。在可见的未来，融资租赁作
为一种新兴金融服务，有着巨大的发展空间，可以创造巨大的社会效益

本文主要使用了从融资租赁的定义入手，根据合同法对融资租赁合同的定
义，简要介绍融资租赁在理论和实践基础，简单介绍了承租方和出租方市场的现
状，然后是租赁、融资租赁对比分析，明确各个概念包含的业务范畴，针对融资
租赁的融资融物相结合的特色展开分析。文中重点描述了目前融资租赁公司的主
要我国行业的特点，分别从融资租赁整体行业和交易方式角度出发，通过分析行
业发展的现状，提出了融资租赁行业面临的问题

本文针对融资租赁的问题，结合融资租赁在经济发展中的意义，提出了五
条对策：优化市场结构、完善市场交易方式种类、拓宽融资渠道、优化收益结构
和平衡区域布局

关键词：融资租赁，融资渠道，售后回租，金融组织结构II
ABSTRACT
As a kind of financial market, financial leasing plays an important role in the
social production reform because of its combination of finance and financial assets.
As an innovative financial service, the finance leasing industry has developed rapidly.
Financial leasing for enterprises, especially small and medium enterprises to obtain
funds to provide a new choice, greatly reducing the financial pressure on enterprises
to promote the economic development of industrial upgrading. As a supplementary
means of commercial bank loans, financial leasing has become the second largest
capital supply channel after the banking industry in developed countries. The past
three years, the financial leasing industry, the total size of the compound business
growth rate of more than 30%. In the foreseeable future, financial leasing as an
emerging financial services, has a huge space for development, can create enormous
social benefits.
This article mainly uses the definition of financial leasing from the definition of
financial leasing, briefly introduces the definition of leasing contract, introduces the
theory and practice of financial leasing in brief, introduces the current situation of
leasing and renting market, then compares the leasing and financing leasing. Analysis,
a clear concept of the business scope of the various financial leasing for the
integration of the characteristics of financial melt analysis. This paper focuses on the
characteristics of the main financial leasing companies in China. From the perspective
of the whole finance leasing industry and the transaction mode, this paper puts
forward the problems that the finance leasing industry is facing by analyzing the
present situation of the industry.
In order to solve the problem of finance leasing and combine the significance of
finance leasing in economic development, this paper puts forward five
countermeasures: optimizing the market structure, perfecting the types of market
transactions, widening the financing channels, optimizing the income structure and
balancing the regional layout.
KEY WORDS ： Finance leasing, Financing channels, Leaseback, Financial
institutions structureIII
目 录
第 1 章 导论......1
1.1 选题背景..........1
1.2 研究综述..........2
1.3 研究思路..........3
第 2 章 融资租赁相关理论及实践......5
2.1 融资租赁的相关概念..5
2.1.1 融资租赁的承租方.......6
2.1.2 融资租赁的出租方.......7
2.2 租赁，融资租赁对比及融资租赁公司的主要类型..8
2.2.1 租赁与融资租赁的对比...........8
2.2.2 融资租赁公司的主要类型.......9
2.3 融资租赁发展的四大支柱....10
2.3.1 交易规则.........10
2.3.2 会计准则.........11
2.3.3 行业监管.........12
2.3.4 税收政策.........12
2.4 融资租赁公司运营流程分析...........14
2.4.1 融资租赁的交易模式及其运作基本流程概述.........14
2.4.2 融资租赁公司赢利点分析.....16
第 3 章 我国融资租赁行业现状........17
3.1 我国融资租赁行业发展历程17
3.2 融资租赁行业发展现状........17
3.2.1 融资租赁整体规模发展.........17
3.2.2 融资租赁业务模式.....18
3.3 融资租赁面临的市场环境...19
第 4 章 融资租赁行业存在的问题和面临的形势....23
4.1 融资租赁的市场结构不合理23
4.2 融资租赁的业务类型简单初级........23
4.3 融资渠道狭窄24
4.4 区域化差异明显........25
4.5 融资租赁面临的战略发展机遇........25
第 5 章 我国融资租赁行业发展的对策建议29
5.1 融资租赁行业发展的意义...29IV
5.1.1 促进产业优化升级.....29
5.1.2 拉动社会的有效需求.30
5.1.3 优化金融组织结构.....31
5.2 我国融资租赁发展的对策....32
5.2.1 优化市场结构问题.....32
5.2.2 完善市场交易方式种类.........33
5.2.3 拓宽融资渠道.35
5.2.4 优化收益结构.36
5.2.5 平衡区域布局.37
结束语..39
参考文献...
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