随着融资租赁业的快速发展,融资租赁逐步成为了企业进行长期资本融通的有效手段。实际融资成本测算是融资租赁业务中的核心问题,也是承租人确定长期融资方案的重要依据。本文在介绍融资租赁涵义、主要形式以及实际融资成本影响因素的基础上,通过案例分析对实际融资成本测算过程进行探讨。 With the rapid development of financial leasing industry, financial leasing has gradually become an effective means of long-term capital financing for enterprises. The calculation of the actual financing costs is the core issue in the financial leasing business and also an important basis for the lessee to determine the long-term financing plan. This article introduces the meaning of financial leasing, the main forms and the factors that influence the actual financing cost. Based on case analysis, the paper discusses the calculation process of actual financing cost.