资产使用权、租赁与企业经营创新的思考  

Thoughts on Right of Assets, Lease and the Management Creation of Enterprises

作　　者：彭才华[1] 

机构地区：[1]湖南师范大学财务处,湖南长沙410081

出　　处：《湖南人文科技学院学报》2005年第3期54-56,共3页Journal of Hunan University of Humanities,Science and Technology

摘　　要：全球融资租赁业的迅猛发展说明了租赁业对企业的积极意义,也预示着租赁业在我国的发展潜力。在充分认识到资产使用权积极意义的前提下,企业的整个经营过程都可以使用租赁开展经营创新,包括投资阶段的租购决策、生产阶段的回租和销售阶段的租赁促销。The dramatic development of global financing and leasehold indicates the positive significance of leasing industry toward enterprises,which also predicts the potentiality of leasing industry in our country.On the premise of fully realizing the affirmative meanings of right of assets,the whole management process could use lease to develop management creation,including leasing and purchasing policies in the investment stage, the leaseback of the production period and leasing promotion in the marketing phase.

关 键 词：资产使用权 融资租赁 经营创新 

分 类 号：F830.59[经济管理—金融学] F272.3