关于中小企业融资租赁的财务分析  

SME Finance Leases On The Financial Analysis

作　　者：袁绪潘[1] 

机构地区：[1]蚌埠学院经济与管理系,安徽蚌埠233000

出　　处：《榆林学院学报》2012年第4期90-92,共3页Journal of Yulin University

摘　　要：中小企业筹资一直是我国经济研究的重要问题,文章从财务的角度分别比较不同外部筹资方式的可行性,得出融资租赁对中小企业是适合、可行的筹资方式。在此基础上,研究融资租赁的建立基础,财务处理措施等。Small and medium- sized enterprise financing in China＇s economy have been one of the important re- search problems. This article, from the point of view of the financial, compares the feasibility of different external financial way, and concludes that the lease financing for small and medium - sized enterprise is suitable and feasi- ble finance approach. On this basis, the research of the financing lease establishing the basic and financial treat- ment measures.

关 键 词：外部筹资 中小企业 融资租赁 租金 

分 类 号：F235.19[经济管理—会计学]