融资租赁的财务定价问题研究

The Financial Pricing Study in Financial Lease

本文通过对融资租赁中交易双方对各期支付额的定价问题进行分析,从投资回报和筹资成本角度入手,提出了出租人和承租人的定价模型,通过定价模型,从理财的角度为出租人和承租人合理确定可接受的支付额提供了理论计算依据,明确了交易双方可达成协议的条件。

This paper analyses the for payments pricing of the two parties of the transaction in financial lease,proposes the pricing model of leaser and leaseholder starting from ROI（return of investment） and fund-raising costs.By this pricing model,the paper provides the leaser and leaseholder theoretical calculation foundation for acceptable and reasoble payments,and clarifies the conditions and terms for the two parties of the transaction to reach an agreement.