Research On Leveraged Leasing In China

Leveraged lease, originated from the United states in 1960s,is one of the best and most complicated leases. Leveraged lease is utilized by more and more parties related because it is better and safer than any other kinds of leases when the leasing company carries on leasing some captal-condensed equipments.In recent years,with the development of the reform of our station-owned enterprises,the fulfillment of China Western Development Strategy,the performance of the policy to rejuvenate North-eastern Industrial Base and development of small and medium sized enterprises,the need of large-scale equipments is becoming larger and larger and the relation between the need and the support becomes tighter and tighter,Among all of the solutions to solve this problem,leveraged lease plays an unmatched role.So the study of leveraged lease has important practical meanings.This paper consists of five chapters:Chapter One the author introduce the background of papers, practical significance, and the profile at home and abroad, as well as research ideas and innovation.Chapter Two the author briefly introduce the history evolution of leveraged lease.Chapter Three the author analyzes the causes of the risks of leveraged lease and put forward to some solutions to control risks. Chapter Four introduces the development of our country's leveraged leasing existing many problems. I pointed out that the leveraged leasing have more advantages for China's reform of state-owned enterprises, development of western regions, the development of SMEs to a significant extent than general financing of the lease . China's finance leasing industry itself in a "small, weak, scattered, chaotic," the development of leveraged lease in our country is far from satisfactory. After China entering into WTO , It has been many challenges from foreign leasing companies, the development of China's leveraged leasing industry has become more urgent. Chapter Five analyzes the measures to develop our country's leveraged leasing.⑴perfect environment for the leveraged leasing development;⑵promote financial leasing development and growth⑶strengthen theoretical study and speed up the training of qualified personnel⑷establish a credit system for lessee.Through the study, I draw a conclusion that our country should further improve the macro-leveraged leasing industry development environment and enable our financial leasing stronger in financial sector. Meanwhile,we should strengthen theoretical study, accelerate personnel training and establishment of tenant credit system, so as to provide enormous room for our leverage leasing industry development.I research the leveraged leasing from the perspective of theory and practice.It has some new perspective on the study methods.I try my best to combine norms and positive, qualitative and quantitative in my essay.