我国地方中小金融租赁机构发展研究

,(,410079)X:,,,,:;;;:F832.2:A:1003-7217(2008)02-0027-05:()2050,,1,,,,(),10(30%)10,10%,102080,,,200550,[1],,,,12001()(%)/GDP(%)1242031.02.292589.59.21.233344.513.51.734203.114.41.385194.913.71.436175.810.41.577109.522.01.51874.45.21.26950.919.62.011050.120.02.0522211.50.18:WorldLeasingYearbook2002,EuromoneyPublicationLtd.(),:,()();,[2],,,,X:2007-10-20;:2008-01-10:(04AJY007):(1965),,,,:;(1955),,,,:2915220083()THETHEORYANDPRACTICEOFFINANCEANDECONOMICSVol.29No.152Mar12008©1994-2008ChinaAcademicJournalElectronicPublishingHouse.Allrightsreserved.[3],12,,,,,,,,,,,,,,,,,,,,,,10.6%14.0%,,:,,,,,,,;,,:()2003,,,,,2004,,,:,;,;,,,(30%),,,,;,(),,2003,,,,()19817,1999,,1994(UnidroitConventiononInternationalFinancialLeasing)82()20082©1994-2008ChinaAcademicJournalElectronicPublishingHouse.Allrightsreserved.(StatementofFinancialAccountingStandardNo.13:AccountingforLease,FAS13),,2007,51,,,,:,,()2003,,,,200374008300,2013[4],,,(IFC),20%[5],,,,,200664.3%,,,,,,,,,()2006,,,,,,,,,,43%,,,,71%,80%[6],,(),(12),,,,,[7],,,(),,,,9220082(152),:©1994-2008ChinaAcademicJournalElectronicPublishingHouse.Allrightsreserved.(),,,,,,,,(),,19972000,,200110190,,0.27%,2.13%,45.38%,(9.09)(43.73)[8],2006,12142,11,30,1.3:4.3%0.92%,,,,,,,()2004200731,,,,(),(),,(),,:(1)(2),,,,1203()20082©1994-2008ChinaAcademicJournalElectronicPublishingHouse.Allrightsreserved.(),,,,,,(),,,,,(50%):,,;,,:[1].[M].:,2006,(9):184-216.[2],.:[J].,2005,(10):30-33.[3],,.[J].,2007,(2):36-39.[4].[M].:,2006:117.[5]IFC.Leasinginemergingmarkets[R].TheWorldBankandIn2ternationalFinanceCorporation,July,1996.[6].[M].:,2006,(9):24-26.[7],.[J].,2002,(2):36-38.[8].[M].:,2006:74-84.StudyonDevelopingChineseLocalFinancialLeasingInstitutionsZHOUZai2qing,PENGJian2gang(CollgegofFinance,HunanUniversity,Changsha,Hunan410079,China)Abstract:Developinglocalfinancialleasinginstitutionscauimprovefarmingmechanizationandhelpthedevelopmentofmediumandsmall2sizedenterprisestodecreasedual2economysystemeffect.Thispaperanalysesthepossibilitiesofconstitutinglocalfinancialleasinginstitutions,basedonmacro2policyandlaw,financialleasingregulations,capitaltunnelsandoperationaccordingtocorporatelaw.Theconclusionsuggestedthatsattingupofagriculturalleasingcompanyincountryside,unifiedandaf2fordabletaxpolicyforleasingserviceofSMEs,andleasingcreditinsurancepolicytodealwiththeriskintheleasingtransactionswillpromotemechanizationoffarming.Keywords:Dual2economySystem;FinancialLeasingInstitutions;LeasingonFarmingmachines1320082(152),:©1994-2008ChinaAcademicJournalElectronicPublishingHouse.Allrightsreserved.