净现值法在融资租赁决策中的运用

融资租赁作为一种融资手段已经广泛应用于各行业领域，如何对具体的融资租赁项目进行合理、科学的分析和评价，对企业有效降低融资成本、提高资金使用效率有着重要意义。针对某一具体的融资租赁项目而言，租入资产账面价值的确定、租金的支付方式、折旧及摊销的抵税作用等因素都会对该融资项目的现金净流量产生重大影响，进而影响最终决策。

Application of Net Present Value to Finance Leasing

Finance lease has been widely used in the field of various industries, how to analyze and evaluate specific project of finance leases in the scientific and reasonable way is of great significance on lowering financing costs and improving efficiency in the use of funds. For specific project of finance leases, many factors, such as the recorded value of assets held by lease, rent payment, the role of tax deductible of depreciation or amortization have a significant impact on net cash flow of the project, and then exert an influence on the ultimate decision-making.