The Application Of Financial Leasing In Equipment Manufacture Enterprise

According to the state plan of the equipment manufacturing industry adjust and revitalization, Chinese government will develop major large-scale technical equipment, and promote the leading enterprises to the international advanced level. To achieve this goal, we must promote equipment manufacturing enterprises' equipment upgrade and technique update. As our equipment manufacturing enterprises purchase equipment, except on endogenous financing, they are single, mainly dependent on bank loan; this limited the transformation and upgrading of equipment manufacturing enterprises.In the developed countries, the financing lease plays an important role in the economic development. It has become the second-largest after bank loan financing, especially in industrial equipment financing in many countries. Financial lease has been introduced into China since more than 20 years ago. Why didn't financial lease become main finance way when our equipment manufacturing enterprises purchase equipment? What is the status of financial lease in equipment manufacture enterprises? What limited the development of financing lease in equipment manufacturing enterprises? What is the root?Firstly, lease financing theories were introduced, such as the financial lease definition, characteristic and classification. Then, the basic characteristics of the equipment manufacturing enterprises were combined with analysis of financing lease in equipment manufacturing enterprises. On this basis, the thesis analyses the financing lease situation in equipment manufacturing enterprise, find the problems and the root: lack of legal, regulatory and fiscal, taxation and other policies, there is not suitable environment for the development of financing lease business.For the financing lease development in equipment manufacturing industry, the thesis raised strategies for the government, the financing lease institutions and equipment manufacturing enterprises. This is a real reference for the future development of financing lease in Chinese equipment manufacturing industry.