Financial Analysis On The Feasibility Of Financial Leasing Of Equipment In S Vocational And Technical School

With the rapid growth of social economy,the domestic demand for talent has increased year by year.Vocational and technical schools,as the main force of vocational quality education,as the node of secondary education and higher education,are committed to providing a learning platform for students who fail to successfully enter the high school stage.At the 19 th National Congress,the state clearly proposed to vigorously promote the development of vocational education in China and build a modern vocational education system with Chinese characteristics.And put forward to promote vocational and technical school information technology transformation and upgrading,all-round development and information-related professional disciplines.In view of the new requirements,the domestic vocational education industry for the relevant education equipment update and upgrade more attention,education equipment upgrade can not only enhance the teaching ability of the entire school,as soon as possible to build information technology professional,occupy the market,enhance the overall competitiveness also has a certain advantage.However,timely updating of educational equipment requires strong financial support,which is the biggest problem for schools with relatively scarce funding.Vocational and technical schools in the past more single external financing methods,mainly for bank loans,with the rapid development of China’s vocational education industry financial leasing business in recent years,the use of financial leasing to obtain teaching equipment is a shortcut,but also to broaden the financing channels of vocational education industry,reduce financial pressure.Therefore,it is of great significance to study the feasibility of introducing educational equipment by financial lease in vocational and technical schools in China to further broaden the financing channels of vocational education industry and realize the rapid development of vocational education industry.On the basis of the basic theory of financial management and financial leasing,this paper first briefly introduces the financing demand and financing status of equipment in vocational education industry,expounds the characteristics and main models of equipment financing leasing in education equipment,and the status quo of equipment financing leasing in vocational education industry in China so far.The advantages of financial leasing are highlighted through the introduction of educational equipment through the purchase of own funds and bank loans,and its unique role is expounded from four aspects,such as financing,flexible operation,widening channels and indulge in assets.Secondly,this paper selects cebu city citizens to run vocational and technical schools(hereinafter referred to as S vocational and technical schools)as a case study,introduces the school’s development status,development planning,the life cycle of financing needs and the required equipment briefing,and through the analysis of its income expenditure,solvency,cash flow,development capacity and other aspects of financial data show that the school is facing its own lack of funds and the amount of government financial support decreased year by year.Third,in order to help the school broaden its financing channels to quickly build information-related professional,complete the expected planning.This paper compares the financial leasing scheme with the bank loan scheme commonly used in schools,and draws the feasible conclusion that the financial lease of S vocational and technical school education equipment is feasible through the analysis of the data such as the repayment amount,net present value and net present value index.Finally,this paper analyzes the risks that the school may encounter when adopting the method of financial leasing of educational equipment,and puts forward the relevant risk plans for these risks to ensure the smooth progress of the S Vocational and Technical School equipment financial leasing project,and provides a strong reference for the use of other vocational and technical schools financial leasing.