| As a kind of credit instrument,financial leasing has been developing for more than 60 years in European and American countries.It has now become the second largest debt financing tool in the world except for bank loans.China’s financial leasing industry has a short history.Since financial leasing entered China in the 1980 s,the business has been mainly carried out by large enterprises in the form of equipment purchase demand,and financing provided by the financial leasing companies.With further liberalization of China’s socialist market economic system,the State Council has proposed "public entrepreneurship and mass innovation".The purpose of this policy is to encourage ambitious people to start their own businesses,to improve the efficiency of the transformation of scientific and technological achievements,to achieve an effective promotion of productivity as soon as possible and complete supply-side reform.Therefore,the rapid development of technology-based small and medium enterprises(SMEs)in recent years has become an indispensable force for deepening China’s economic restructuring.For technology-based SMEs,high-technology,high-risk,light-asset features bring the problem of financing difficulties.These enterprises are distributed in all important fields of science,education,culture and health,especially in the medical field.The development of SMEs in the medical industry will directly affect the national health level and the guarantee of living standards in our country.Financial leasing has the dual attributes of financing and financing assets,which can effectively solve the financing problems of SEMsby utilizing the characteristics of medium and long term debt instruments.It has laid a solid foundation for the development and growth of enterprises.This paper is based on the characteristics of SMEs in the medical industry through the analysis of the evaluation elements and evaluation methods from the financial leasing business model.It establishes an evaluation model and provides an investigation method to find out the common problems existing in the financial lease projects of SMEs in the medical industry.Through the above evaluation method,the actual cases are analyzed to givepractical significance.At the end of this paper,the author puts forward the existing problems in the evaluation method of SMEs in the medical industry and proposes countermeasures. |
