论文部分内容阅读
众所周知,现代租赁是当今国际现代服务业中的“朝阳产业”。现代租赁是成熟市场经济的产物,尤其在工业发达国家,社会固定资产的租赁渗透率已高达30％以上,租赁在合理配置各种生产要素、促进国民经济持续发展中起到重要作用。融资租赁是以融资为直接目的信用方式,它表面是借物,而实质是借资,并以租金的方式分期偿还。现代租赁通过融资与融物、投资与贸易
As we all know, modern leasing is a “sunrise industry” in today’s international modern service industry. Modern leasing is a product of a mature market economy. Especially in industrialized countries, leasing penetration of social fixed assets has reached as high as 30%. Leasing plays an important role in rationally allocating various factors of production and promoting the sustained development of the national economy. Financial leasing is a direct purpose of financing the way of credit, it is the surface of borrowing, but in essence by borrowing money, and rent installments by installments. Modern leasing through financing and financing, investment and trade