【作者】 张辰琛；

【导师】 李冬；

【作者基本信息】 吉林大学 ， 国际贸易， 2012， 硕士

【摘要】 融资租赁最早产生于二战后的美国。为了促进投资，带动经济，国际上存在大量通过国际合作进行技术和设备引进的交易，而融资租赁在固定资产和技术设备投资方面优势突出，因此融资租赁兴起之初就已经应用在国际贸易领域中，可以说融资租赁的起源和发展历程就是融资租赁在国际贸易中应用的历程。由于融资租赁具有集融资、投资、财务管理和促销等功能于一体的优势，使其在产生后的60年内发展迅速。目前，融资租赁已经成为与银行信贷、保险、证券、信托并称的五大金融工具之一。融资租赁的发展需要相应的法律法规、税收政策、会计制度和监管体系支撑。融资租赁在20世纪80年代进入我国，目前仍处于起步阶段。对比与其他融资手段，融资租赁在我国对外贸易中具有很多优势。在进口贸易方面，由于我国的国际贸易生产模式面临由加工型生产向技术升级、自主研发生产转型，需要通过国际贸易引进国外的先进技术、设备和人才。融资租赁以其自身优势，能够有效规避国际贸易壁垒，提高我国技术、设备进口的成交比率。而且，由于技术、设备进口贸易的成交价格较高，我国的产品进口企业融资需求迫切，但在全球经济危机的影响下，本来融资就困难的国际贸易企业，融资难度进一步加深。现有的银行信贷审查模式难以满足外贸企业的融资需求，融资租赁综合考虑企业经营项目能够有效满足对外贸易企业的融资需求。在出口贸易方面，由于我国出口产品主要为技术含量较低的初级产品，市场竞争力不足，出口贸易相对被动。融资租赁能够通过建立健全出口贸易产品服务网络，充分利用进口退税政策，增加出口产品的附加值，提升其在国际贸易中的市场竞争力。尤其是在我国实现国际贸易生产模式转型后，会逐渐增加技术型产品和设备的出口，融资租赁不但能够提供完善的服务体系和税收优惠，更能为产品进口国提供融资，有效提升我国出口贸易的成交额。此外，融资租赁还可以通过与证券、信托和保险等金融产品有机结合，迅速集中国内外流动资金，实现投、融资的优势组合，组织大规模的贸易融资。可见，融资租赁是我国未来国际贸易发展的有效保证。随着我国融资租赁理论研究的深入，结合我国市场经济现状的融资租赁理论、产品创新不断涌现，政府逐渐发现融资租赁的产品优势，重视对融资租赁的发展和引导。近年来，我国融资租赁的法律法规和会计准则不断完善，融资租赁相关税收优惠政策在试点区域尝试性推广，融资租赁监管体系日益健全，我国融资租赁的发展基础在快速完善中。但是，由于经济环境和历史等原因，我国融资租赁发展不尽人意。截至到2010年底，我国融资租赁公司虽然已经达到187家，但是融资租赁交易额仍然较低，融资租赁市场渗透率远低于国际平均水平；我国融资租赁法律环境、税收政策环境和会计环境与西方发达国家仍有较大差距；融资租赁公司专业化程度较低，产品落后，在国际贸易中，我国的融资租赁公司难以与国外的融资租赁公司平等竞争。面对这样的局面，我们应根据融资租赁的自身特点和发展经验，结合我国经济环境和国际贸易现状分析融资租赁在我国对外贸易领域的应用和发展，从融资租赁发展的环境、人才、业务研究等方面加强融资租赁的基础建设。环境建设应立足于国家监管、法律法规、财务会计准则和税收政策的提升和完善；人才建设方面应在国内建立专业性人才培养，并加强引进国际先进人才和人才培养机制；业务研究方面应鼓励发展专业性融资租赁公司，并通过相关政策支持专业性融资租赁公司的业务和管理创新。更多还原

【Abstract】 Financial Leasing originated in the United States after World War Two. In orderto promote investment and drive economic, there are large number of transactions oftechnology and equipment are carried out through international cooperation. Financeleasing has the highlight advantages in investment in fixed assets and technicalequipment, so at its beginning the finance leasing has been applied in the field ofinternational trade, it can be said that the origin and the course of the finance leasingdevelopment is the course of it applying in international trade. As finance leasing hasthe advantages in financing, investment, financial management and promotion, thatmake it has rapid development in60years after its origin. At present, financial leasinghas become one of the five financial instruments, and the others are bank credit,insurance, securities and trust. The development of financial leasing need appropriatelaws and regulations, tax policy, the accounting system and supervision systemsupport. As a financial instrument financial leasing has entered China in1980s andnow it is still in its infancy.Compared with other means of financing, financial leasing has many advantagesin China’s foreign trade. In the import trade, since the mode of production of China’sinternational trade has faced the transition from the processing production to thetechnology upgrades and independent R&D, China is in great need of the introductionof foreign advanced technology, equipment and personnel through international trade.Finance leasing with its own advantages, can effectively circumvent the barriers ofinternational trade and improve the ratio of turnover in China’s technology,equipment import. Moreover, due to the higher cost of transaction of the technology,equipment imports, the import enterprise in China is in urgent need of financing, butunder the influence of the global economic crisis, the difficulties in financing isfurther deepened. The existing bank credit review mode review of existing assets andincome levels of the enterprise as the basis, so the foreign trade enterprises with weakeconomic foundation or a high amount of funding needs is difficult to through thereview. The finance leasing is different, with comprehensive consideration of thebusiness projects, it can effectively meet the financing needs of the foreign tradeenterprises. In export trade, because of the China’s exports mainly products is thelow-tech primary products, it has lack in competitiveness and lower bargaining level, and is relatively passive. Through establish and improve export trade services network,as well as to take full advantage of the import tax rebate policy, financial leasing canincrease the added value of our export products and enhance their bargaining power ininternational trade, improve competitiveness in international markets. Especially inthe accomplishment of transformation of the production model of international tradein China, financial leasing will gradually increase the export of technology-basedproducts and equipment, and in addition financial leasing can not only be able toprovide perfect service system and tax incentives, and can provide financing forproducts importing countries and effectively enhance the turnover of China’s exporttrade. In addition, financial leasing with the organic combination with securities, trust,insurance and other financial products, can rapidly concentrate working fund at homeand abroad, can accomplish the advantages of combination of investment andfinancing, at the same time can be able to organize large-scale trade financing. So itcan be say, that the financial leasing is effective guarantee for the future developmentof international trade of China.With the deep research of the theory of financial leasing, combined with thestatus quo of China’s market economy, the theory of financial leasing and productinnovation continue to emerge. The government gradually discovered the productadvantages of the financial leasing and pay attention to develop and guide thefinancial leasing. In recent years, the development of financial leasing laws andregulations and accounting standards continue to improve, and its related taxpreferential policies in the pilot regions are trying to promote, finance leasesregulatory system increasingly sound, and the foundation for the development offinancial leasing is in rapid improvement.However, due to the economic environment and historical reasons, thedevelopment of China’s financial leasing is unsatisfactory. Till the end of2010, thefinancial leasing companies in China has reached187, but the financial leasingtransaction volume is still low, and its market penetration is far below theinternational average. There is still a wide gap in legal environment, the tax policyenvironment and the accounting environment of financial leasing between China andWestern developed countries. For the Low degree of specialization and the Backwardproducts, finance leasing companies in China is difficult to compete with the foreigncompanies. In addition, the financial leasing currently is mainly applied in China’simport trade, As China’s domestic financial leasing company in a weak, the financial leasing price presented by the foreign financial leasing companies to China’s foreigntrade enterprises is relatively high.Faced with this situation, according to its own characteristics and developmentexperience of financial leasing, we should analysis the development of financialleasing in the field of foreign trade combined with the economic environment inChina and the international trade situation, and strengthen the infrastructure of thefinancial leasing in the field of the environment for the development of financialleasing, personnel and operations research. The construction of the environmentalshould be based on the national regulatory laws and regulations, and the upgrade andimprove of financial accounting standards and tax policies. Personnel developmentshould be established in the domestic professional personnel training and tostrengthen the introduction of advanced international talent and talent trainingmechanism. In the aspect of operational research, the professional development offinancial leasing companies should be encouraged, and the government should makerelevant policies to support the professional finance leasing companies in theirbusiness and management innovation.更多还原