融资租赁固定资产的优势及其效应  

Advantages and effect of financial leasing and fixed assets

作　　者：王景芝 

机构地区：[1]冀中能源国际物流集团有限公司,河北邯郸056011

出　　处：《煤炭经济研究》2016年第5期85-88,共4页Coal Economic Research

摘　　要：针对企业购置固定资产采用一次性付款和融资租赁方式付款来分析,哪种结算方式对企业更有利,同时也解决了中小企业融资难的问题,说明在当前货币政策的情况下,融资租赁是企业融资的必要补充形式。With the lump-sum payment and the financing and leasing method by the enterprise to purchase the fixed assets,the paper analyzed which settlement method would be more favorable to the enterprise.Meanwhile the financing difficult problems for the medium and small enterprises would be solved.Thus under the present monetary policy condition,the financing and leasing would be necessary supplement method to the financing of the enterprises.

关 键 词：融资租赁 固定资产 优势分析 效应 

分 类 号：F426.21[经济管理—产业经济]