Research On Optimization Of Financing Plan Of A Financial Leasing Company

Financial leasing is an inevitable product of the development of market economy.Born in the United States in the 1950 s,it has become a very important financing tool for enterprises in developed countries.The transaction scale ranks second,only second to bank credit.Financial leasing has made outstanding contributions to broadening the financing channels of small and medium-sized enterprises,promoting industrial innovation and upgrading,promoting economic restructuring,and providing financing support for the continuous development of the economic field.China introduced the financial leasing model in the early 1980 s.In recent years,the state and local governments have promulgated a series of regulatory regulations on the leasing industry.The leasing accounting standards are also in line with the international financial reporting standards.The further improvement of the industry development environment has promoted the rapid growth of the scale of the financial leasing industry in China.However,the financing scale of China's leasing industry is still far lower than that of bank credit and securities market,and "financing difficulty" has been recognized as an important factor limiting the long-term development of the whole industry.The diversification of financing cost and financing channels has a great impact on the sustained and stable development of the financial leasing industry as a whole.This paper will focus on the "financing difficulties" of the financial leasing industry,using literature research and case analysis.This paper chooses A financial leasing company as the research object,and analyzes how to establish diversified financing channels under the current operating and financial conditions.In the analysis of business situation,the paper starts from the current situation of the industry,business situation,counterparties,financing channels and so on.In the analysis of financial situation,the ratio analysis method,Du Pont analysis method and industry comparison method are used to study.Through the above analysis,identify the main drawbacks of A company's current financing methods.Finally,after analyzing and comparing the advantages and disadvantages of various financing channels,this paper puts forward an optimized financing scheme according to the current financing needs,which is,the combination of the original bank loans,issuance of bonds and issuance of asset-based securities products to expand financing channels,ease liquidity and reduce financing costs.This study also provides support for other companies in the same industry to carry out financing work,so that financial leasing companies can break through the financing difficulties under the new normal economic situation,and seek sustainable and stable development.