我国融资租赁行业发展的微观动因探索

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1、万方数据AbstractAccordingto2013WhiteClarkeGlobalLeasingReport，the2011globalleasingvolumereachedUS$724bn．America，asthelargestsingleleasingmarket，enjoyedUS$268．8bnvolumein2011．2011Chineseleasingvolume，afterenjoying42．85％growthcomparedwith2010，reachedusS60．4billion，rankingasthesecondlargestmarket

2、intheworld．FinancialLeasing，afterborninAmericaover60yearsago，developedrapidlyintheworld．Asakindofmediumandlongtermfinancingmethod．ithasbeenregardedasthefivemajorfinancialformstogetherwithcreditloan，directfinancing，insuranceandentrustfund．FinancialLeasing，officiallybroughtintoChinain1981，ha

3、sover30yearsdevelopmenthistorylocally．However，manypeoplearestillunfamiIiarwithFinancialLeasing．ThoughleasingvolumeinChinaislistedassecondlargestintheworld，themarketpenetrationratio，asthereferencetoindicatethedevelopmentstatusofleasingmarketinacountry，isinferiorto5％，farlowerthan15％-30％inthe

4、maturemarket．Afterdepression，financialleasingbusinessinChinare-enjoyedaboomingdevelopmentin2004．Financialleasingeffectivelyhelpstoimprovethefinancingenvironmentforsmallandmedium—sizedenterprises，promotetheprogressofinvestmentandtechnologyaswellasmotivatethegrowthofconsumption．Asaresult，wes

5、hallhelpandpromotethehealthyandrapiddevelopmentofit，SOastomakecontributiontothedevelopmentofnationaleconomy．Thispaper，byadoptingthetheoreticalresearchandempiricalanalysis，researchesintothemicromotivationsforthedevelopmentoffinancialleasinginChinaandtriestoputforwardsuggestions．Thispapertot

6、allyconsistsoffivechapters．Chapter1introducesfinancialleasingandimplementsaliteraturereviewonit．Chapter2focusesonthedevelopmenthistory，currentstatusandexistedissuesoffinancialleasing．Chapter3theoreticallyanalyzesthemicro—motivationsforthedevelopmentoffinancialleasinginChina．Chapter4execute

7、sanempiricalanalysisbasedonthesamplecompaniesfrOmAShareMarketinShanghaiandShenzhen。Chapter5concludestheresearchresultofthispaperandtriestoputforwardsuggestions．Keywords：FinancialLeasing，taxincidence，debt，financialriskV万方数据第一章导论1．1研究背景和意义“租赁”是产生于私有制为基础的一种古老的信用形