A Case Study Of Financing Leasing For SME C Corporation

In the 1950 s,the financial leasing business began in the United States;in the early 1980 s,the financial leasing business entered China.Since entering the development stage,financial leasing business has flourished in China.According to the "2017 China Financing Leasing Industry Development Report" issued by the Ministry of Commerce,at the end of 2017,China’s financial leasing companies had a total of 9090.Compared with 7,136 at the end of 2016,the growth rate was 27.4%;from the perspective of the development of financing leasing business,2017 At the end of the year,the balance of China’s financial leasing business contracts was RMB 6,060 billion.By the end of 2016,the financial leasing business had a surplus of RMB 5,330 billion,with a growth rate of 13.7%.China’s SMEs have always been an important part of the national economy.In the process of enterprise development,financing is needed to expand production capacity,purchase equipment,purchase raw materials,or replenish working capital.For small and medium-sized enterprises,financing problems have always been a problem.Constrain the development of SMEs.The characteristics of the combination of financing and financing in financing leasing business provide an effective way to solve the financing problems of SMEs.Financial leasing business can be divided into direct leasing,after-sale leaseback,sub-leasing,leveraged leasing,and sub-leasing.This paper discusses the financial leasing business.Frequently,a kind of financial leasing after sale and leaseback in the development process of company C.In order to discuss the specific application of financial leasing business in SMEs,this paper selected SME C company for case analysis.The first part introduces the research background,research significance and literature review both at home and abroad;the second part introduces the theoretical concepts related to financial leasing;the third part introduces the development status of financial leasing in China;the fourth part introduces and analyzes the case of sale and leaseback of C company.The fifth part proposes policy recommendations from the three aspects of SMEs themselves,financial leasing companies and the government.First of all,SMEs should strengthen corporate credit awareness and promote their own development;change the concept of financing and focus on actual use rights.Secondly,financial leasing companies should increase the sources of funding for leasing leases,pay attention to the training of financial leasing talents,and strengthen risk control.Finally,the government should improve the construction of relevant laws and regulations,strengthen the development of financial leasing,and increase policy support.