The Study Of Financial Leasing In Enterprise Financing

The financial leasing originated in USA in 1952, then, it developed rapidly in the global scope. Until the year of 1995, the financial leasing in the whole world had became the second financial form of creditor's rights financing way. It is called "the sunrise industry". For the enterprise that needs finance, the financial leasing is a kind of optional financing way that is paratactic with the enterprise endogen financing, the bank loan, stock financing, the commercial credit and project financing. Our country introduced the financial leasing as early as 1981, but through more than 20 years' development, until now it has not formed the scale which should have. Also there are few enterprises to think of using financial leasing to solve the problem, which the fund is insufficient. The research goal of this article is to analyze how the financial leasing plays the important role in the process of the enterprise financing, also analyze each kind of risk of the financial leasing as well as how to measure the risk, through introducing the characteristic of the financial leasing and the superiority that other financing tools are unable to compare. This industry can develop better in China, forms the certain scale, and receives the attention from all walks of social.This article fully utilized the method of fundamental research, statistical analysis, and real diagnosis analysis, and introduced the development actuality of world financial leasing and our country financial leasing through researching the essential characteristic and the main function of the financial leasing. It elaborated separately the unique function of the financial leasing playing in the financing process of the large-scale state-owned enterprise, ordinary small and medium-sized enterprise and high technology enterprise through discussing comparison superiority of the financial leasing. This article analyzed the risk that exists in the financial leasing in last the chapter, and also introduced the most main risk - credit risk management through the concrete examples. Attempts to make the financial leasing industry more perfect, thus receives more values.This article has a certain value on correctly knowing the function and the status of financial leasing in our country, analyzing and understanding the questions that the financial leasing faces. The innovation spot in this article is to utilize different ways for different enterprises in quality and scale, especially high tech enterprise. It has the certain practice significance to promotes the development of our country financial leasing and open up the financing channel of our country enterprise...