摘要
融资租赁集"融资"与"融物"为一体,是企业一种独特的融资手段。其对企业资本成本、资产流动性、会计报表、销售收入以及公司治理结构的影响是多方面的。对以上几个方面进行深入分析,可以引起出租企业和承租企业的充分重视,从而提高企业经营管理水平。
Capital leasing is the combination of finance funds and assets,and it is unique finance means in enterprise.Capital leasing influences the enterprise's capital cost,assets liquidation,accounting statement,sales revenue and management construction.This article deals deeply with the problems in the above in order to make the leasee and leasor realize its importance.
出处
《渤海大学学报（哲学社会科学版）》
2005年第3期85-87,共3页
Journal of Bohai University:Philosophy & Social Science Edition
关键词
融资租赁
财务管理
公司治理结构
capital leasing
financial management
company management structure
