试论融资租赁的财务效应及其发展对策

Financial Effect and Its Development Countermeasure of Financing Tenancy

融资租赁是一种把“借钱”与“借物”两者有机结合起来的新型有效的融资方式,具有明显的财务效应,但它的财务效应的发挥还受制于法律制度环境,只有完善了法律制度等环境,才能促进融资租赁及其财务效应的发挥,实现价值创造的目的。

Financing tenancy is a type of new and effective financing model, and it has obvious financial effect. But it＇s financial effect is limited by the environment of law and policy. It only should advance financing tenancy and its financial effect bring into play after the environment of law and policy having been completed.