固定资产售后回租决策问题探讨

Decision-Making on Sale and Leaseback Transactions of Fixed Assets

租赁业已成为世界仅次于银行信贷的第二大金融工具,并成为我国具有发展潜力的行业之一.我国水利行业已积累了大量的存量资产,充分利用固定资产售后回租,是盘活这些存量资产的有效方式之一.

The lease industry, the second kind of financing same as financing from banks, becomes one of rapid and potential growth industries in China. According to the Accounting Standard of Business Enterrises, it is possible to fully arise water assets, which had been invested in the past years, if the sale and leaseback transactions of fixed assets are applied.