我国中小企业融资租赁问题研究姓名学号专业会计学指导教师2008年04月29日摘要改革开放以来,我国中小企业在促进国民经济增长、推动经济发展方面发挥着越来越重要的作用，已成为我国国民经济中的重要组成部分。但资金短缺问题一直是困扰中小企业发展的主要障碍，传统的融资方式如向银行借款等也由于信息不对称等因素使中小企业获得资金非常困难。因此,必须探讨新的融资途径以缓解我国中小企业融资难的问题。融资租赁便是解决这一问题的现实选择。本文运用规范分析，并在前人实证研究的基础上，总结出我国中小企业目前的融资难的现状及其原因,并在此基础上,探讨了融资租赁这一融资方式。融资租赁作为一种金融创新产品，有着其他融资方式所没有的独特优势，如：融资与融物相结合、融资手续简便、有财务杠杆作用等。但由于目前我国的融资租赁业还不十分发达,这在一定程度上制约了中小企业利用融资租赁融资，需要进一步完善。文章的最后分析了发展融资租赁，改善中小企业的融资环境所应采取的措施，这些措施的实施将会支持融资租赁业的发展，解决中小企业的融资难题。关键词：中小企业；融资困难；融资租赁?MACROBUTTONNoMacro[Clickandtypeabstracttexthere.]AbstractSincethereformandopenpolicy,ourcountry'ssmallandmedium-sizedenterpriseisplayingthemoreandmorevitalroleinpromotingthegrowthofthenationaleconomyandtheeconomicdevelopment.Ithasbecometheimportantcomponentinthenationaleconomyofourcountry.Buttheshortageoffundisthechiefobstaclewhichalwayspersecutesthedevelopmentofit.Thetraditionalfinancingwaylikeborrowthemoneyfromthebankandsoonisbecomingverydifficultbecauseoftheinformationdissymmetry.Therefore,wemustdiscussthenewfinancingwaytoalleviatetheproblemoffinancingwhichexistsinoursmallandmedium-sizedenterprise.Financeleaseistherealitychoicetosolvethisquestion.Onthebasisofthetheorieswhichhavebeenstudiedbypredecessors,thisarticleadoptsthemethodofstandardstudytoconcludethecurrentsituationandreasonsoffinancingdifficultywhichexistsinourcountry’ssmallandmedium-sizedenterprise.Thenitdiscussesthefinancingwayoffinancelease.Asaninnovationproduct,financeleasehastheuniquesuperioritywhichotherfinancingwaydoesn’thave,forexample:theunionbetweenfinancingandadjustinggoods,theconvenientfinancingprocedure,thefunctionoffinancialleverageandsoon.Butasthefinanceleaseindustryofourcountryisnotveryadvanced,itconstrainedthefinancingofthesmallandmedium-sizedenterprisetosomeextentwhichusethefinancelease.Soitneedfurtherconsummate.Theendofthearticleanalysisthemeasureswhichweshouldadopttodevelopthefinanceleaseandimprovethefinancingenvironmentofthesmallandmediumenterprise.Theimplementationoftho