摘要

融资租赁是将融资与融物融于一体的特殊信用方式，其起源于美国，于上世纪八十年代开始引入中国，在我发展年限较短，因此我国融资租赁业与发达国家依然存在一定的差距。在几十年的发展中，逐渐顺应了我国市场经济的发展需求，成为继银行信贷之后的又一大创新融资方式。

本文主要对融资租赁业的发展背景与历程的描述，通过融资租赁企业数量、注册资本金还有社会渗透率等数据分析我国的现状特点。再重点针对我国现状存在的一些问题，例如法律制定不健全、税收优惠政策的不完善还要社会认可度不高等，提出适合我国国情发展的对策，做出合适的路径探索，为促进我国融资租赁行业的快速、健康稳定发展提供有效的理论依据。

关键词：融资租赁 发展现状 问题 对策

Abstract

Financial leasing is a special credit method integrating financing and financial materials.It originated in the United States.It was introduced into China in 1980s.It has a short development period in China.Therefore, there is still a certain gap between China's financial leasing industry and developed countries. In the development of decades, it has gradually complied with the development demand of China's market economy, and has become another innovative financing method after bank credit.

This paper mainly describes the development background and process of financial leasing industry, and analyzes the current situation of China through the data of thenumber of financial leasing enterprises, registered capital and social permeability. Then, the author focuses on some problems existing in China,such as the imperfect legal formulation, imperfect tax preferential policies and low social recognition. The paper puts forward the countermeasures suitable for the development of China's national conditions, and makes appropriate path exploration,which provides effective theoretical basis for promoting the rapid and healthy and stable development of China's financial leasing industry.

Key words: Financing lease ; leasing development status quo ; problems ; countermeasure