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工程机械融资租赁的优势与风险
引用本文:程欣炜.工程机械融资租赁的优势与风险[J].机械制造与自动化,2012,41(4):85-87.
作者姓名:程欣炜
作者单位:南京农业大学,江苏南京,210095
摘    要:介绍了工程机械融资租赁的概念和结构并比较了不同形式出租人的特征。从促进企业销售、缓解资金压力、减少税收支出和提升经营能力等四个角度阐述了工程机械融资租赁的优势;分析了融资租赁中的风险,并从引入供应链金融方式和加强市场监管等两个方面说明了融资租赁风险的控制。

关 键 词:工程机械  融资租赁  优势  风险

Advantages and Risks of Financial Leasing in Construction Machinery Industry
CHENG Xin-wei.Advantages and Risks of Financial Leasing in Construction Machinery Industry[J].Machine Building & Automation,2012,41(4):85-87.
Authors:CHENG Xin-wei
Affiliation:CHENG Xin-wei(Nanjing Agricultural University,Nanjing 210095,China)
Abstract:This article introduces the conception and structure of financial leasing in construction machinery industry and compares different types of lessors.The advantages are expounded from four angles i.e.business sales promotion,financial pressure reduction,tax expenditure minimization and management capacity elevation.Risks and approaches of control in financial leasing are aslo analyzed from two aspects supply chain finance and market regulation.
Keywords:construction machinery  financial leasing  advantages  risks
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