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随着经济的发展,融资租赁作为一种新兴的金融工具越来越受到关注,是一个拥有广阔发展前景的新兴行业。但融资租赁在我国的起步较晚,是伴随着改革开放和经济体制转换发展起来的,由于其正处于这样一个特殊的时期,使得经济政策、管理体制、信用机制和租赁公司自身的管理水平等都约束了融资租赁的发展。本文先解释了融资租赁的特征及其内部控制的特殊性,从我国融资租赁的现状入手,论述融资租赁企业内部控制的解决对策,旨在借此讨论解决如何发展我国的融资租赁业,为我国经济的健康快速发展做出更大的贡献。
With economic development, as an emerging financial instrument, financial leasing attracts more and more attention. It is an emerging industry with broad development prospect. However, financial leasing started relatively late in our country with the reform and opening up and the transformation of economic system. Since it is in such a special period, the financial leasing has made economic policy, management system, credit mechanism and leasing company’s own management level Have constrained the development of financial leasing. This paper first explains the characteristics of financial leasing and the particularity of its internal control. Starting with the status quo of financial leasing in our country, this paper discusses the solution to the internal control of financial leasing companies. The purpose of this paper is to discuss and solve how to develop our country’s financial leasing industry, Economic and rapid development of health to make greater contribution.