A Comparativeoffinacial Leasing Industry Amongamerican And Janpanese And The Inspiration To China

Financial leasing is the main trade form of lease industry.whether developed or developing countries, financial leasingis a new financial services industrywhich plays a vital role in the national economy.The United States not only is the world’s largest developed economies, but also the most financial leasing country. Japan alsohas a larger financial leasing industryand higher penetration; Japanese leasing industryhas been the development of more mature in market environment, supervision mode and operation mode. China’s annual leasing volumehas become the world’s second largest financial leasing market since the birth of more than 30 years, but the penetration of financing lease is still at a low level. Comparing the United States and Japan, what are the reason that led to the poor development of China’s financial leasing industry? How to optimize the market environment and market structure of financial leasing to improving China’s real economy? To solve these problems, this paper presents the comparison of Industry Situation,development path,market environment and market structure in the financial leasing industry between U.S.A and Japan..In view of the complexity of the form and content of financial leasing, this paper analysis the definition of financial leasing in accounting and law firstly, in order to pave the way for the later analysis. Secondly, analyzing the development status and path of financial leasing industry in U.S.A and Japan, it is concluded that the different effects of the two paths of "voluntary trade to the legislative norm" in USA and "experience for reference to independent development" in Japan. Next, through the analysis of the similarities and differences in the market environment of the financial leasing industry between the United States and Japan, Wecan get the following conclusions :Independent legislation is not necessary,supervision should be relaxed on the basis ofeffective control of risk,tax policy should be used as an important means to regulate the industry,accounting treatment should be close to international accounting standards. In addition by comparing finance leasing industry market structure between the United States and Japan, it is concluded that the leasing market structure is the important reflection of the country’s economic structure, optimize the financing leasing industry market structure can greatly promote the adjustment of national industrial structure. Based on the above analysis, the general law of the development of financial leasing industry is obtained: The management of the industry, sources of funding channels, complete financial leasing insurance system, the firm’s specialization and comprehensive service ability, are plays a vital role in the development of financial leasing industry. With the advanced experience of financing leasing industry in United States and Japan, this paper sum up some suggestions in financial leasing,such as optimizing the market environment, improving the specialization, increasing capital source channels, innovating operation mode,implementing “ walk-out ” strategy and so on.