随着对外开放政策的不断深入，我国的市场经济进入了全新的阶段，并取得 令人瞩目的发展成绩。但是，就农业经济的发展现状来看，仍旧存在一定的问题 和不足。农业是我国经济重要组成部分，农业经济的发展水平将直接决定着我国 市场经济的稳定性。作为发展中国家，我国农业人口众多，农民生产水平低下， 农村资金短缺、机械化水平不足，严重制约着我国农业经济的整体发展。融资租 赁作为融通资金重要方式，对于我国农业机械化的发展具有非常积极的推动作 用。如何做好融资租赁业务的开展和推广，实现融资租赁业务的普及，是当前亟 待需要解决的重要问题。本文就农业机械装备领域实施融资租赁的可行性及政策 建议开展深入探讨和分析，从我国农业机械化的现状入手，深入解读农业机械化 融资租赁所面临的主要问题，并有针对性的提出了农业机械装备租赁政策的相关 建议，以充分利用现有资源，加快农业机械装备领域融资租赁业务的开展，促进 和加快农业经济的发展。 关键词，农业机械装备；融资租赁；可行性研究II Abstract With the deepening of opening up policy, China's market economy has entered a new phase, and achieved remarkable development achievements. However, on the status of development of agricultural economy point of view, still there are some problems and shortcomings. Agriculture is an important part of our economy, the level of development of agricultural economy will directly determine the stability of our market economy. As a developing country, China's agricultural population, the low level of farmers, rural shortage of funds, lack of mechanization levels, seriously restricting the overall development of China's agricultural economy. Finance leases as financial intermediation important way for the development of China's agricultural mechanization has a very positive role in promoting. How do the financing and leasing business of development and promotion, to achieve universal leasing business is an important current problems need to be addressed urgently. In this thesis, the implementation of finance leases on agricultural machinery and equipment in the field to carry out in-depth feasibility and policy recommendations discussed and analyzed, starting from the current situation of China's agricultural mechanization, agricultural mechanization depth interpretation of the main problems faced by finance leases, and propose targeted agricultural machinery equipment leasing policy recommendations, in order to make full use of existing resources, accelerate the development of agricultural machinery and equipment in the field of finance leasing business to promote and accelerate the development of agricultural economy. Key words: Agricultural machinery and equipment, Financial leasing, Feasibility analysisIII 目录 第 1 章 引言................................................................................................1 1.1 研究背景及意义.............................................................................................1 1.2 研究内容及方法.............................................................................................1 1.3 国内外研究现状.............................................................................................2 1.4 研究创新与不足.............................................................................................3 第 2 章 融资租赁概述...............................................................................3 2.1 租赁的性质及分类.........................................................................................3 2.2 融资租赁的作用.............................................................................................4 2.3 融资租赁对于农业机械化的意义.................................................................5 2.3.1 有利于农业机械化水平的提升...........................................................................5 2.3.2 有利于农业机械化设备的引入...........................................................................5 2.4 国外农业机械化借助融资租赁发展的启发.........................................................5 2.4.1 美国农业机械化................................................................................................... 6 2.4.2 日本农业机械化................................................................................................... 7 2.4.3 印度农业机械化................................................................................................... 8 第 3 章 我国农业机械装备融资租赁的发展历程及现状...................... 9 3.1 我国农业机械装备融资租赁的发展历程.....................................................9 3.2 我国农业机械装备融资租赁的现行运行模式...........................................10 3.2.1 目前已开展农机融资租赁业务的主要融资租赁公司经营情况汇总............10 3.2.2 现行农机融资租赁业务的主要类型................................................................12 3.3 我国农业机械装备融资租赁的合法性依据...............................................13 3.4 我国农业机械装备融资租赁所面临的主要问题.......................................13 3.4.1 农业机械装备分布不均.....................................................................................13 3.4.2 农业机械化增速放缓.........................................................................................15 3.4.3 农村信用体制的缺乏.........................................................................................16 3.4.4 农业生活规模相对较小.....................................................................................16 3.4.5 财税、购机补贴等相关现行政策带来的操作难题........................................16 3.4.6 关于保留所有权销售的法律问题.....................................................................17 第 4 章 我国农业机械装备融资租赁政策建议.....................................19 4.1 农机流通环节增值税链条中断问题的解决方案建议...............................19 4.2 农机购置补贴政策对融资租赁的适应性调整建议..................................20 4.3 加强对农村信用体制的完善建议...............................................................21IV 4.4 推动农机合作社、农机租赁机构的发展...................................................22 4.5 加强政府扶持力度，提升农业机械化水平...............................................22 4.6 推动业务创新，整合农业资源...................................................................23 4.7 融资租赁公司应对租赁物管理和客户管理应进一步深入......................24 第 5 章 总结..............................................................................................26