| 企业售后回租融资研究 |
| |
| 引用本文： | 刘涛,肖甲山. 企业售后回租融资研究[J]. 企业技术开发, 2008, 27(1): 101-103 |
| |
| 作者姓名： | 刘涛 肖甲山 |
| |
| 作者单位： | 中南大学商学院,湖南长沙410083 |
| |
| 摘 要： | 售后回租作为一种国际上通行的租赁交易形式,有着其独到之处。文章从售后回租的运作模式入手,在对其交易特点进行分析的基础上,运用净现值方法对售后回租融资成本和融资决策进行了分析,最后还就企业在具体运用售后回租时提出了一些注意事项。
|
| 关 键 词： | 售后回租 净现值法 决策 |
| 文章编号： | 1006-8937（2008）01-0101-03 |
| 收稿时间： | 2007-11-16 |
| 修稿时间： | 2007-11-16 |
Research of leaseback financing in the enterprises |
| |
| LIU Tao,XIAO Jia-shan. Research of leaseback financing in the enterprises[J]. Technological Development of Enterprise, 2008, 27(1): 101-103 |
| |
| Authors: | LIU Tao XIAO Jia-shan |
| |
| Abstract: | Leaseback as a sort of common international form of lease transactions, has an unique feature. This paper starts with the operation mode of leaseback, then analyses the characteristics of it's transactions.On the basis of above contents, net present value method is used to compute financing costs and financing making-decisions for leaseback. Finally some attention to the matters are raised for enterprises using of leaseback. |
| |
| Keywords: | leaseback net present value method decision-making |
| 本文献已被 维普 万方数据 等数据库收录！ |
|
