【正文】 ll wait in the line for one hour to get a ticket, and another two hours at the site, to only see a tiny bit of the place due to the crowds. Last year, 428 million tourists traveled in China over the weeklong holiday in October. Traveling during this period is a matter that needs thorough preparation. If you are short on time to plan the uping Golden Week it may not be a bad idea to avoid some of the most crowded places for now. There is always a place so fascinating that everyone yearns for. Arxan is a place like this. The beauty of Arxan is everlasting regardless of the changing of four seasons. Bestowed by nature, its spectacular seasonal landscape and mountains are just beyond word. Arxan is a crucial destination for the remended travelling route, China Inner Mongolia Arxan — Hailar — Manzhouli. It is also the joint of the four prairies across the SinoMongolian border, where people gravitate towards the exotic atmosphere mixed with Chinese, Russian, and Mongolia elements. As a historic site for the Yitian Battle, Arxan still embodies the spirit of Genghis Khan. Walking into Arxan, you will be amazed by a kaleidoscope of geous colors all the year round the Spring azaleas blooming red in the snow, the Summer sea wavering blue in the breeze, the Autumn leaves painted in yellow covering volcanic traces, and the Winter woods shining white on the vast alpine snowscape. Hinggan League Arxan city is situated in the far eastern area of Inner Mongolia Autonomous Region. Its full name Haren Arxan means hot holy water in the Mongolian language. Arxan is a tourism city in the northern frontier with a blend of large forest, grand prairies, vast snowfield, heaven lake cluster, thermium, as well as volcanic cluster. It is a rare and unique ecotourism base filled with healthy sunshine, clean air and unspoiled green. Nestled close to the country39。在整個(gè)論文寫(xiě)作過(guò)程中顧老師傾注了大量 的心血，無(wú)論是剛開(kāi)始選題材、列提綱，還是撰寫(xiě)論文她都耐心的給我指導(dǎo)。政府要做的并非讓中小企業(yè)“脫胎換股”，而是在自己的職責(zé)范圍內(nèi)盡量給予中小企業(yè)一些政策制度的扶持，使中小企業(yè)的自身局限得到一定的緩 解。 2． 融資租賃未被優(yōu)先選擇的原因 目前我國(guó)的融資租賃行業(yè)擁有廣闊的發(fā)展前景，中小企業(yè)對(duì)采用融資租賃來(lái)解決資金問(wèn)題的需求也日益增加。 （ 3） 貸款的折舊年限是依法規(guī)定的，還款期限與單期還款額也是固定的。這些企業(yè)可以通過(guò)售后回租的方式將企業(yè)的閑置資產(chǎn)或二手設(shè)備出售給租賃公司，在企業(yè)使用到時(shí)再向租賃公司回租使用。對(duì)此，融資租賃正好是那些傳統(tǒng)的融資方式的一種有益補(bǔ)充，它不受那些局限的控制，是目前中小企業(yè)融資的最佳選擇。其中向銀行貸款是中小企業(yè)賴以融資的主要外源融資渠道。盡管融資租賃在中國(guó)起步較晚，但是僅僅三十年融資租賃在中國(guó)金融界取得了舉世矚目的成就。面對(duì)偌大的資金缺口，中小企業(yè)不得不拓寬融資渠道、加大融資力度。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。 中小 企業(yè)在經(jīng)濟(jì)市場(chǎng)中的特殊地位和重要作用促使我國(guó)政府及各行各業(yè) 加大了對(duì)其融資渠道的重視。我國(guó)融資租賃行業(yè)是在一個(gè)特殊的時(shí)期，企業(yè)處于特殊的形勢(shì)下，為了解決這個(gè)特殊的問(wèn)題從國(guó)外引進(jìn)的一種特殊的籌資形式。由于中小企業(yè)的成立期不長(zhǎng)，大都沒(méi)有自己的資本積累，而且他們的根基都比較薄弱，未來(lái)的發(fā)展也搖搖不定，從而制約著內(nèi)源融資的發(fā) 展實(shí)施。 除了銀行信貸有諸多局限外，股權(quán)債權(quán)融資也受到資本市場(chǎng)及企業(yè)條件的限制給融資帶來(lái)不暢。 4． 融資租賃具有理財(cái)?shù)墓δ? 在投資理財(cái)中，一個(gè)聰明的企業(yè)家是不會(huì)將自己的大量現(xiàn)金壓制在企業(yè)的固定資產(chǎn)中的。設(shè)備的租賃期為 5年，租金的還款方式把 5年分為 10期，在每期期末還清，年利率為 12%。 融資市場(chǎng)的結(jié)構(gòu)不完善，缺乏對(duì)融資租賃行業(yè)的有效監(jiān)管。在公司內(nèi)部加強(qiáng)管理制度，加大對(duì)員工的培訓(xùn)，并采用多種宣傳某介加大對(duì)融資租賃的宣傳，做到內(nèi)部增強(qiáng)外部拓寬。 長(zhǎng)春師范大學(xué)本科畢業(yè)生（論文） 13 致 謝 在這個(gè)充滿春色的畢業(yè)季，我忠心的感謝我的論文指導(dǎo)老師顧聰妤老師。 作 者 簽 名： 年 月 日 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(shū) 本 論文（設(shè)計(jì)）作者及指導(dǎo)教師完全了解“長(zhǎng)春師范大學(xué)本科畢業(yè)論文（設(shè)計(jì)）版權(quán)使用規(guī)定”，同意長(zhǎng)春師范大學(xué)保留并向國(guó)家有關(guān)部門(mén)或機(jī)構(gòu)送交論文（設(shè)計(jì)）的復(fù)印件和電子版，允許論文被查閱和借閱。s misery, the cow told him to turn its hide into a pair of shoes after it died. The magic shoes whisked Niulang, who carried his two children in baskets strung from a shoulder pole, off on a chase after the empress. The pursuit enraged the empress, who took her hairpin and slashed it across the sky creating the Milky Way which separated husband from wife. But all was not lost as magpies, moved by their love and devotion, formed a bridge across the Milky Way to reunite the family. Even the Jade Emperor was touched, and allowed Niulang and Zhinu to meet once a year on the seventh night of the seventh month. This is how Qixi came to be. The festival can be traced back to the Han Dynasty (206 BCAD 220). Traditionally, people would look up at the sky and find a bright star in the constellation Aquila as well as the star Vega, which are identified as Niulang and Zhinu. The two stars shine on opposite sides of the Milky Way. Customs In bygone days, Qixi was not only a special day for lovers, but also for girls. It is also known as the Begging for Skills Festival or Daughters39。在此我十分感謝顧老師對(duì)我的悉心指導(dǎo)，她嚴(yán)謹(jǐn)求實(shí)、誨人不倦、良師益友的風(fēng)范使我深受鼓舞，時(shí)時(shí)鞭策著我成長(zhǎng)。與此同時(shí)加速折舊、給予租金補(bǔ)貼等優(yōu)惠政策也是解決融資租賃問(wèn)題的有效措施。另一方面，中小企業(yè)一般生存周期不長(zhǎng)、信譽(yù)度不好、經(jīng)常出現(xiàn)拖欠資金的問(wèn)題，使得租賃公司對(duì)中小企業(yè)產(chǎn)生不合作或少量合作業(yè)務(wù)的心理；再者，租賃公司考慮到對(duì)收益與風(fēng)險(xiǎn)的控制，使出租人在項(xiàng)目選擇中失去了優(yōu)先權(quán)。融資租賃 作為中小企業(yè)融資的得力支柱，并未擁 有與其優(yōu)勢(shì)相應(yīng)的發(fā)展空間。 除此之外，融資租賃還有改善融資環(huán)境、促進(jìn)消費(fèi)、雙向逆市發(fā)展、互利共贏等優(yōu)勢(shì)。 2． 融資租賃可以加速 折舊享受稅收優(yōu)惠 對(duì) 于企業(yè)來(lái)說(shuō)若采取支付現(xiàn)款或是通過(guò)借貸方式來(lái)購(gòu)入固定資產(chǎn)時(shí)，就必須按照國(guó)家規(guī)定的會(huì)計(jì)折舊準(zhǔn)則在規(guī)定的折舊年限內(nèi)計(jì)提折舊。銀行對(duì)上需要承受較大的壓力，對(duì)下面的貸款客戶又缺乏可信度的了解，導(dǎo)致在放 貸問(wèn)題上慎而又慎。 2021年 增長(zhǎng)速度變緩 由于工程機(jī)械、船舶等下游行業(yè)的增速變緩及貨幣緊縮政策，影響了內(nèi)外融資租賃公司的資金來(lái)源從而阻礙了融資租賃業(yè)的發(fā)展速度。 長(zhǎng)春師范大學(xué)本科畢業(yè)生（論文） 2 二、 中小企業(yè)融資租賃的概述 （一） 融資租賃的含義及特征 融資租賃最早是產(chǎn)生于二戰(zhàn)之后的美國(guó)，在我國(guó)已經(jīng)有近 30 年的歷史了，在發(fā)展歷程中，其內(nèi)涵不斷得到豐富，并已成為 21 世紀(jì)最新型的企業(yè)融資方式。先介紹了融資租賃這