【正文】 長(zhǎng)春師范大學(xué)本科畢業(yè)生（論文） I 分 類 號(hào) ： TP391 學(xué)號(hào) ： 1022340313 學(xué)號(hào)： 12345678910 本科畢業(yè) 論文 我國(guó)中小企業(yè)融資租賃問題分析與研究 Financing Lease Problem Analysis and Research Of Small and Mediumsized Enterprise In Our Country 姓 名： 專 業(yè)： 會(huì)計(jì)學(xué) 指導(dǎo)教師姓名： 指導(dǎo)教師 職稱 ： 講師 2021 年 5 月長(zhǎng)春師范大學(xué)本科畢業(yè)生（論文） I 摘 要 改革開放以來(lái)，中小企業(yè)從剛剛起步到不斷發(fā)展壯大，已逐步成為推動(dòng)我國(guó)國(guó)民經(jīng)濟(jì)又好又快發(fā)展的重要力量，在促進(jìn)經(jīng)濟(jì)市場(chǎng)的繁榮、社會(huì)的穩(wěn)定中起著舉足輕重的作用，但是中小企業(yè)在發(fā)展過(guò)程中一直處于“強(qiáng)位弱勢(shì)”的尷尬局面。眾所周知，資金是企業(yè)的血液，資金短缺、企業(yè)貧血是各國(guó)各地區(qū)中小企業(yè) 的通病。無(wú)論是發(fā)達(dá)國(guó)家還是發(fā)展中國(guó)家，融資難已經(jīng)成為阻礙中小企業(yè)發(fā)展的瓶頸。 本文深入分析了我國(guó)中小企業(yè)的融資現(xiàn)狀并得出了融資租賃是目前解決中小企業(yè)融資難題最有效途徑的結(jié)論。先介紹了融資租賃這種新型融資方式的內(nèi)涵，然后將其與傳統(tǒng)融資方式進(jìn)行對(duì)比，以突出融資租賃的優(yōu)勢(shì)，最后研究了融資租賃存在的問題及原因并提出相應(yīng)的建議，希望能為中小企業(yè)的管理者和決策者在籌集資金地過(guò)程中提供幫助。 關(guān)鍵詞 ： 中小企業(yè) 融資問題 融資困難 融資租賃 長(zhǎng)春師范大學(xué)本科畢業(yè)生（論文） II ABSTRACT Since the reform and opening, small and mediumsized enterprises are growing much more stronger then ever. They have gradually bee an important strength in improving the national economy. small and mediumsized enterprises play an important role in social stability and promoting economic prosperity. But they are in a weak awkward situation in the development process. It is well known that money is the blood of the enterprise, but a shortage of funds, enterprise anemia is the mon fault of the small and mediumsized enterprises in different countries and various areas. In both developed countries and developing countries, financing difficulty is a bottleneck for the further development of small and mediumsized enterprises In this paper, after analysising the current situation of the financing of small and mediumsized enterprises in our country. It is concluded that the financing lease is the most effective way to solve the financing problems. Firstly, the meaning finance lease , a new type of financing,is introduced. Then pared with the traditional financing way, finance lease has it39。s own advantages. Finally, I studied the existing problems and causes of the finance lease. And some corresponding Suggestions were put forward , hoping to have some help to small and mediumsized enterprise managers and decision makers in raising money. Key words: Small and mediumsized enterprises Financing problems Financing difficulties Finance lease 長(zhǎng)春師范大學(xué)本科畢業(yè)生（論文） III 目 錄 摘 要 .......................................................... I ABSTRACT ....................................................... II 目 錄 ........................................................ III 一、我國(guó)中小企業(yè)的融資現(xiàn)狀 ........................................ 1 二、中小企業(yè)融資租賃的概述 ........................................ 2 （一）融資租賃的含義及特征 .......................................... 2 （二）融資租賃在我國(guó)的發(fā)展現(xiàn)狀 ...................................... 2 三、中小企業(yè)采用傳統(tǒng)融資渠道的局限性及采用融資租賃的優(yōu)勢(shì)分析 ......... 4 （一）中小企業(yè)采用傳統(tǒng)融資渠道的局限 ................................ 4 1．內(nèi)源融資渠道的局限 ................................................................................. 4 2. 外源融資渠道的局限 ................................................................................. 4 （二）中小企業(yè)采用融資租賃的優(yōu)勢(shì) .................................... 5 1．融資租賃可以降低中小企業(yè)的融資成本 ................................................. 5 2．融資租賃可以加速折舊享受稅收優(yōu)惠 ..................................................... 5 3．融資租賃的辦理手續(xù)及還款方式靈活、效率高 ..................................... 5 4．融資租賃具有理財(cái)?shù)墓δ?......................................................................... 6 四、中小企業(yè)融資租賃中存在的問題及原因分析 ......................... 9 （一）中小企業(yè)融資租賃中存在的問題 .................................. 9 1．融資租賃的滯后制約中小企業(yè)融資渠道拓展 ......................................... 9 2．融資租賃沒有被中小企業(yè)優(yōu)先選擇 ......................................................... 9 （二） 原因分析 ...................................................... 9 1．融資租賃發(fā)展滯后的原因 ......................................................................... 9 2．融資租賃未被優(yōu)先選擇的原因 ................................................................. 9 五、對(duì)策建議 .................................................... 11 （一）對(duì)中小企業(yè)自身的建議 ......................................... 11 （二）對(duì)租賃公司的建議 ............................................. 11 （三）對(duì)外部環(huán)境的建議 ............................................. 11 六、結(jié)論 ....................................................... 12 致 謝 ......................................................... 13 參考文獻(xiàn) ....................................................... 14 長(zhǎng)春師范大學(xué)本科畢業(yè)論文（設(shè)計(jì)）原創(chuàng)性聲明 ........................ 15 長(zhǎng)春師范大學(xué)本科畢業(yè)論文（設(shè)計(jì)）版權(quán)使用授權(quán)書 ..................... 15 長(zhǎng)春師范大學(xué)本科畢業(yè)生（論文） 1 一、 我國(guó)中小企業(yè)的融資現(xiàn)狀 縱觀近 50 多年的市場(chǎng)經(jīng)濟(jì)發(fā)展史，中小企業(yè)一直備受關(guān)注，已成為市場(chǎng)經(jīng)濟(jì)舞臺(tái)上一顆最吸引眼球的“明星”。 中小企業(yè)剛在市場(chǎng)經(jīng)濟(jì)中起步時(shí)，對(duì)經(jīng)濟(jì)市場(chǎng)僅是一種“有益補(bǔ)充”與“拾遺補(bǔ)缺”的作用。如今不僅發(fā)展成為國(guó)民經(jīng)濟(jì)的“中流砥柱”，而且還成為了市場(chǎng)經(jīng)濟(jì)舞臺(tái)上的“經(jīng)濟(jì)明星”。中小企業(yè)對(duì)國(guó)民