我国的融资租赁—以商业银行融资租赁的风险管理为例.doc

摘要:融资租赁在现代经济生活中是一种极其重要的金融工具，在促进我国社会和经济发展中发挥了积极作用。从经济体制改革初期开始，我国就借鉴国外融资经验，引进了融资租赁交易模式，但迄今为止，融资租赁市场的发展目前还处于初级阶段。政府管理不足、扶持不力、不完善的法律环境，以及企业自身存在的问题，使中国的融资租赁行业很难获得深入和可持续的发展。目前，应该充分发挥税收监管、完善相关立法、完善发展融资租赁的市场环境，进一步调动企业的主动性和积极性，提高融资租赁交易的安全性，以促进融资租赁市场全面发展。商业银行参与融资租赁主要是配合租赁公司，包括和中间业务商合作和提供贷款或直接设立公司进行相关融资租赁活动。本文首先从国内外融资租赁的发展历程和现状展开分析，并对商业银行开展融资租赁业务的风险进行分析，主要包括系统和非系统风险两个方面，其次，以商业银行融资租赁的风险管理为例分析我国融资租赁现状、意义及存在的问题，最后，对我国融资租赁业的未来发展提出政策建议。

关键词：融资租赁；商业银行；风险管理；对策

ABSTRACT:Finance leases is an extremely important financial tool in modern economic life, it has played a positive role in promoting China's social and economic development. From the early economic reform days,our country learned from foreign experience in financing, introduced the finance lease transaction mode. But the financial leasing market in China is still at its primary stage now. Because of the insufficient support from the government, the lack of a legal market environment, and the problems of enterprises themselves, it is difficult to the Chinese financial leasing market to develop sustainably. At present, it is necessary to make the best use of tax regulation, to perfect relevant legislation and to improve the market environment for financial leasing in China, so as to further stimulate the enthusiasm of enterprises and to protect the transaction security of financial leasing in China. Commercial Banks to participate in the financing and leasing way mainly cooperate with leasing companies, Including intermediate business cooperation and the provision of loans or directly set up financial leasing companies, carry out the related finance lease business. Firstly, analyze the present development situation from domestic to foreign financial leasing to Commercial Banks participate in the financing leasing to analyze the associated risk, includes two aspects of risk system and non-system mainly, and take finance leases risk management of commercial banks for an example to analysis the status of a finance lease. Finally, made a little advice for the future development of financial leasing industry.

Keywords：Financing lease; commercial bank; risk management; suggestions