Research Development Of China's Financial Leasing Industry

Owing to its special function and advantage, financial lease has been widely adopted by many countries in the word. However, due to various kinds of reasons, the lease industry did not developed well in china. There are many factors that hinder financial lease industry fast development, for example: the legal, the accountant, the finance and taxation policy, the management and so on. On the other hand, the problems of financial lease companies also effect financial lease industry development. It has great practical meanings to speed up the development rate of financial lease industry.According to the situation of our financial lease industry, it is necessary to analyze the problems exist in the financial lease industry from macro and micro two perspectives. The paper go step further analyzes the necessity and the possibility of developing our lease industry and put forward countermeasure both in macro and micro to the financial lease in china.This paper consists of six parts. Part one mainly introduces the research background, the theory, the method and the main content of this paper. The second part introduces the concept, the character, the type, the function of financial lease and the method used in financial lease policy-making and the rent computation. The third part firstly analyzes the situation of the financial lease in china, then research the problems and the reasons why the financial lease has not been widely adopted both in macro and micro environment. The fourth one analyzes the necessary and the probability of developing financial lease in China, and the opportunity and challenge we face. The fifth one studies the successful experience from domestic and foreign financial lease industry developing, and put forward the suggestion and the countermeasure how to develop the lease industry in china. The last one summarize the whole paper and point out the research results and the deficiency exist in the research work.