Finance Leases Establishment And Application Of Evaluation Index System

Financial Lease as a new credit way which combines with finance, trade and lease is a financial way that comes into being under some level development of Market economy. And this way has dual functions of financing and melting. At the same time, it also has stronger adaptability. Financial Lease unites Bank Credit, Business Credit and Spend Credit effectually, and then it realizes the fine disposition of natural resources. Its fine development situation makes people generally think highly of its development prospect. People call Financial Lease the "Face Sun Industry" in developed countries, and take it as the five biggest prop industries with Bank, Insurance, Credit , Securities and so on. Financial Lease is the second biggest financial way in the Capital Market of the west developed countries that is only behind of Bank Credit. And now, about one of three investments is finished under this way. But it is only in the condition of start stage in our country. So, this article has its important and immediate significance.This article has six parts. The first part is preface. It tells about the study significance, writing methods and structure of this article. The second part is the summarization of Financial Lease. It introduces the history process, conceptions, functions, characteristics and development stages about this new financial way, and then it makes readers understand this way comprehensively and generally. The third part is the appraisal methods on item decision of Financial Lease and its analysis of non-definitude. While we can see that putting forward the application for lease are middle and small types enterprises mostly, and these enterprises have high risk, because they are lack of management notes. So, we must do the analysis of non-definitude on the appraisal. The fourth part is the establishment of appraisal index system on item decision of Financial Lease. We can know from fore parts that items' success or failure of Financial Lease is affected by lots of factors, and if we do items without deep thinking on these factors, the possibility of failure will be big. So we must carry on synthetically appraisal to lease items exactly before investment or in scheduled runs. This article does it by establishing appraisal index system that contains lots of factors. The fifth part is the application of appraisal index system. On the basis of establishing appraisal index system, this article will expound the concrete application of indexes. The sixth part is conclusion about fore parts of this article. It analyses existent obstacles and questions when it carries out of methodology of fore parts, and it puts forward the salvations about these questions.