lease financing

The study educes the conclusion that the lease financing could lowers the financing cost, relieves the debt burden, facilities the financing, benefits the asset fluidity, beatified the balance sheet and cash ratio, uses the tax benefits and improve the firm management.

本文认为租赁融资方式对企业具有缓解债务负担、便捷融资、降低融资成本、增强资产流动性、优化负债结构及财务比率、利用税收好处、改善公司治理结构等好处。

The leasing concept, the industry is generally believed that all lease financing business to create value.

融资租赁的理念, 业内一般认为所有的融资租赁业务是为了创造价值.

SME loans, lease financing guarantees for the individual consumer loan guarantees; Foreign investment.

对中小企业贷款 、 融资租赁的担保,对个人消费贷款担保; 对外投资.

Efforts have been made to explore possibilities of providing lease financing and accounts receivable financing.

积极探索开展租赁融资、应收账款融资等业务.

Seen from lessee, a more detailed objective of lease standard is to resolve accounting problems brought from off balance sheet lease financing.

第二章是本文研究的逻辑起点，分析了租赁会计准则的制定目标在于公允表述承租人租赁业务中的价值变动情况，并指出这一目标具体体现在解决租赁表外融资的会计问题。