中小企业融资租赁研究

本文具体探讨了融资租赁业务的会计处理方式、发展思路,分析了中小企业开展融资租赁的优势。最后从法律环境、财税制度、担保系统方面介绍完善中小企业融资租赁的对策建议,以便更好的为中小企业实施筹资提供方略,解决其融资困难的燃眉之急,从而进一步带动经济增长。

This paper discusses the lease-financing business accounting,development of small and medium-sized enterprises,and analyses the advantage in the financing lease.Finally,introduces small and medium-sized enterprises in perfect financing lease of countermeasures from legal environment,taxation system,guarantee system in order to implement financing measures provided to small and medium-sized enterprises,and solve financing difficulties of emergencies,thus improve to economic growth.