| Construction enterprises play an important role in China’s infrastructure construction,and construction machinery,as an important part of construction activities,occupies a large amount of funds of enterprises,which to some extent restricts the development of construction enterprises.In recent years,as the most basic and widely used financial leasing mode,direct financial leasing is gradually developing in China,which provides a good way for Chinese construction enterprises to solve the problem of construction machinery purchase funds.However,the construction enterprises are facing many risks in the direct financing leasing business,once the risk control is improper,it will cause huge losses to the construction enterprises.How to control risks has become a problem that construction enterprises need to solve in the direct financing lease mode.Based on the related concepts and theories of financial leasing and risk control,and according to the development status of financial leasing industry and construction enterprises,this paper makes an analysis and Research on the risks faced by direct financial leasing mode of construction enterprises.It also proposes to establish a risk control system of direct financing lease more suitable for construction enterprises,improves the traditional "decision--execution" model,adds decision-making assistant agencies and execution supervision agencies,and divides the responsibilities and work processes of the main bodies in the system.Finally,the risk control system is validated by the case of direct financing lease of shield equipment in A construction enterprise,and good results are achieved. |