The Financing Lease Case Analysis About A Small And Medium-sized Enterprises-H Co., LTD

Small and medium-sized enterprises(SMEs)are indispensable important component of China's economic development.According to the national economic statistics data in 2015,small and medium-sized enterprises contributed 60% shares for national economy,and accounting for about 97% of the total number of national enterprises,which is becoming the main force of creating new urban jobs.Under the situation of economic structure adjustment and new normal of economy,the survival and development of small and medium-sized enterprises is faced with great pressure.Financing problems is becoming a restricting factor of the development and upgrading of the SMEs.To solve the problem,the government have successively introduced various policies,one of the more important direction is to develop the financing lease.As it can incorporate the finance into physical goods and has the functions of investment and product promotion,finance leasing has made great impetus to economy development and industry structure adjustment.At the same time,it can promote the real economy of manufacturing investment directly.Compared with other financing ways,financing lease has the advantages of low threshold,Simple procedures,flexible ways in the rent payment and so on.To provide more perfect service for small and medium-sized enterprises with finance leasing,has become the perfect way to solve the problem of financing difficulties of small and medium-sized enterprise.This paper will be divided into five parts to discuss.The first part is prolegomenon.We introduce the research significance,theresearch present situation,the research approaches and the research materials in this part.;The second part is theoretical overview of the small and medium-sized enterprise financing lease.This chapter related to small and medium-sized enterprise financing theory and the financing dilemma problem as a starting point.Then we put forward that the financing lease is incomparable advantage of solving the problem of small and medium-sized enterprise financing problem.After introducing the concept of financing lease,the development status and the main types of financing lease and operation mode,we describes the characteristics and effects of financing lease,and the rent decision theory theory;In the third part,we take a brief introduction of H company's business situation,history and financial situation,and then introduce the operation mode and frame flow of financial leasing project;The fourth part is the evaluation of the case.We analyze the performance of the second part of the theoretical part in the case,link theory with practice,and point out some problems in the case.The fifth part is the countermeasures and suggestions,we give some solutions to the problems in the case.