Research On The Problems And Countermeasures In The Finance Lease Application Of K Corporation

With the development of China’s economy to a high quality and high level,the enterprises are gradually changing the production mode,transforming from the low end to the high end,and transforming from the extensive to the intensive.As a result,enterprises have generated large capital shortfalls due to updating equipment and expanding investment,and the demand for capital is strong.As one of the financial instruments,financial leasing has attracted more and more attention because of its unique attributes of financing and financing.However,the permeability and the advantages of the financing lease have a great difference from the developed countries.This paper combines theory with practice,interprets the previous research results and related theor:ies of financial leasing,and selects a textile enterprise in JS Province,K,to analyze it.The unique nature of financial leasing determines that it has more relaxed terms of use than banks and bonds.Against this background,K conducted three sales and leaseback operations in 2011 and 2014 respectively.However,K has higher cost and greater risk in applying financial leasing,which fails to give full play to the role of financial leasing.Therefore,how the financing function based on the K company to be able to play better in reducing the cost of financing lease and risk control situation as the research direction,through the analysis of the financing cost and risk of financing lease situation and K’s current company,found the K process of financing cost and risk problems in the application of financing lease,find out the causes of these problems,and puts forward some suggestions for improvement.