Section One Definition and characteristic of lease 1

First, definition of lease   1

Second, characteristic and advantage of modern lease 3

Third, kind and classification of lease      14

Fourth, contrast of lease business status of our country        21

Section Two Relevant concept of financial lease     22

First, concept of financial lease       22

Second, main characteristic of financial lease         23

Third, basic key element of financial lease      24

Fourth, difference between financial lease and mortgage loan      25

 

First, development overview of global leasing market   27

Second, the current situation of management of leasing industry of Swiss   33

Third, development course and supervisory system of finance leasing industry of South Korean 38

Fourth, market-based gradual progress of Germany lease of house      45

Fifth, general view with the current situation anddevelopment of Japan financial leasing industry      48

Sixth, development trend of international lease accounting criterion    56

 

Section One Development siuation of Chinese leasing market       65

First, development overview of leasing industry and summarization of “ the Tenth Five-year Plan “    65

Second, of our country the current situation of the development of leasing industry    69

Third, current situation of utilization of foreign capital of leasing industry    77

Fourth, launch financial lease actively     79

Fifth, the domestic first foreign capitals lease enterprise obtain approval    86

Section Two The current situation of development of leasing corporation     87

First, the classifications of leasing corporation       87

second, distribution of geographical position of leasing corporation     93

Third, the development of China leasing enterprises     95

Fourth, competitions of China lease enterprises    104

Fifth, the problem that China leasing enterprises face  110

Section Three Environment analysis of leasing market  117

First, the completion intensities of leasing industry chains    117

Second, the financial leasing industry demands urgently to set up good social credit environment      119

Third, four major pillars of lease      120

Fourth, influence that implement of " chattel mortgage and registration method " bring to financial lease corporation    122

Fifth, new financial lease law expected to issue until 2008    125

Sixth, relevant tax policies of lease business  126

Seventh, exchange control of cross-border lease trade demand urgently strengthen  135

Section Four Comparison and study of development environment of Chinese and foreign financial lease market        149

First, comparison of legislation and relevant laws of financial lease      150

Second, supervision compare of the financial lease market   153

Third, comparison of accounting policy of financial lease trade      159

Fourth, comparison of tax policy of financial leasing industry         161

Fifth, comparison of government's other support measures 166

 

Section One Composing of leasing pricing       171

First, marketing pricing system of lease 171

Second, composing of rental pricing        172

Section Two Influence factor of leasing decision     176

First, lease expenses       176

Second, time and quantity of cash circultation        176

Third, opportunity cost    177

Fourth, legal factor 178

Fifth, risk factor        179

Section Three Opportunity and risk that foreign capitals enter Chinese leasing market        179

 

Section One Entry threshold of leasing corporation        182

Section Two Development environment of lease economy     184

First, China develops the capital market in a more cost-effective manner    184

Second, the current situation analysis of the development of small and medium-sized enterprises     190

Third, financing situation of small and medium-sized enterprises 194

Fourth, financing environment of enterprise run by the local people     197

Section Three Credit environment of lease     203

First, our country improves enterprise's credit environment 203

Second, our country form multi-level small and medium-sized enterprises credit guarantee system tentatively         208

Section Four Olympic Games economy in Beijing of 2008        210

First, opportunity that the Olympic Games in Beijing bring to leasing industry of 2008         210

Second, basic method that lease serve for Olympic Games   213

Third, advantage that participate in service of Olympic Games bring    215

Fourth, project which suitable for lease way  216

Section Five Government supports 217

First, Beijing " the Eleventh Five-year plan "encourage leasing industry developed clearly   217

Second, our country encourage to develop lease investment         217

 

Section One Development overview of construction machinery lease of China     224

Section Two Overview of Hong Kong building market and tower crane leasing industry        229

First, Hong Kong building construction market and their tower crane   229

Second, current situation of tower crane leasing industry of Hong Kong       232

Third, development trend of Hong Kong tower crane leasing industry  238

Section Three Engineering machinery leasing industry  240

First, development state of financial lease of Chinese engineering machinery trade    240

Second, bottleneck and countermeasure that limit development of financial lease business at present      241

Third, the developments of financial leasing industry of Chinese engineering machinery in the future         246

Fourth, development trend of engineering machinery lease  247

Fifth, lease market environment of engineering machinery wait to optimize         249

Sixth, analysis of financial lease trader of engineering machinery 252

Seventh, after Olympic Games era Beijing engineering machinery lease as by mainstream          255

Section Four Construction machinery leasing industry   257

First, current situation of construction machinery leasing market         257

Second, market potential of construction machinery lease is enormous        259

Third, brand competition of construction machinery leasing market     262

Fourth, national 50 top enterprises of construction machinery and equipment leasing         264

Section Five Development of construction machinery lease   265

 

Section One Current situation and trend of printing machinery trade   286

First, development situation of printing machinery trade       286

Second, development achievement and direction of printing machinery trade      289

Section Two Current situation of printing equipment leasing          300

First, current situation of financial lease of printing equipment     300

Second, risk analysis of financial lease of printing  304

Third, market competition of finance lease of printing equipment         307

Fourth, soft rib of financial lease of printing equipment 308

Fifth, prospect of financial lease of pack printing equipment is considerable         311

 

Section One Current situation of development of medical apparatus    315

First, the medical apparatus manufacturer fights with the rural market       315

Second, medical apparatus market favor semiconductor products of high energy low consumption   319

Third, main economic indicator of manufacturing industry of medical apparatus and instrument and apparatus in January - August of 2007         325

Section Two Medical equipment leasing market analysis of our country        329

First, demand of integrated service of China's medical trade is cumulative  329

Second, operational lease of second hand medical apparatus        332

Third, the trend of financial lease business of medical apparatus is expected to rise   336

Fourth, the leasing industry of medical apparatus is intensifying  340

Fifth, financial lease offer financial helping hand for hospital 345

Section Three Financial lease pattern analysis of the medical equipment      348

First, operation mode and application of financial lease of medical apparatus      348

Second, characteristic of financial lease of medical apparatus       349

Third, general procedure of financial lease of medical apparatus  351

Fourth, form of financial lease of medical apparatus      352

 

Section One Analysis of automobile rental      355

First, market scale of automobile rental          355

Second, automobile rental move towards combining     356

Third, question of domestic automobile rental       358

Fourth, the first norm of automobile leasing of our country is issued    361

Fifth, market research of automobile leasing of China   367

Sixth, lease guarantee vie for the car loan market 370

Section Two Plane leasing market   373

First, aviation lease already establish the fast development foundation in   373

Second, potentiality of aviation lease is enormous          374

Third, develop aviation lease and promote internal and external trade balance   375

Fourth, China will strengthen domestic aviation lease   376

Fifth, the domestic civil plane will utilize financial lease to seize the domestic and international markets for the first time        378

Sixth, Bank of China buys Singaporean plane leasing corporation  381

Seventh, foreign enterprises  lead Chinese plane leasing market        382

Section Three Shipping leasing market   384

First, the banking appear the difference now of shipping financing        384

Second, current situation of the development of shipping financing market 384

Third, new route of shipping financing ---- financial lease       393

Fourth, opportunity of leasing market of shipping  400

 

Section One Development overview of house lease        403

First, concept of house lease  403

Second, low rented housing system of our country ensure the range to expand   403

Section Two Analysis of house lease market of 2007      405

First, price index of house lease of 2007 405

Second, the house lease price in Beijing go up continuously in 2007      413

Third, lease index of Shanghai house in September of 2007   414

Section Three Analysis of house lease market         416

First, characteristic of house leasing market of of Guangzhou of 2007 416

Second, the advanced house leasing market of Shanghai appear " polarization " 418

Third, current situation and development thought of house leasing market of southeast coastal area        420

Section Four Analysis of the office building lease market        429

First, development trend of office building of 2007         430

Second, influence factor analysis of office building lease of Shanghai    444

Third, general development trend of office building, retail shop lease market in 2007 451

Fourth, leasehold and selling market of office building of Shenzhen in the third quater of 2007   456

Fifth, the Olympic Games effect pull the market of office building of Beijing 462

 

Section One Financial leasing industry    464

First, the current situation of Chinese finance leases trade   464

Second, development prospect of the financial leasing industry of China      467

Third, the bank marches into the financial leasing industry to raise speed    469

Fourth, the financial leasing industry will shuffle    473

Fifth, bank financial lease break through limit from mixed operation     480

Section Two Talents lease trade      485

First, background that talents lease appear   485

Second, difference and relation of talents lease and other type lease   488

Third, influence that talents lease brought to existing social economy in management practice 490

Section Three Telecommunication trade lease        496

First, Shanghai issues contract demonstration text of house lease of mobile communication base station          496

Second, innovation and enlightenment of CHINAUNICOM's financial lease  498

Section Four Leasing market of other trades  508

First, Arcelo throws into leasing industry of Chinese steel sheet pile    508

Second, lease is the trend of future computer purchase         510

Third, job seeker’s dress leasing corporation appear in the university city    517

Fourth, Yadu starts the strategy that " the air leases " 518

 

Section One Establishment and institutional framework of financial leasing corporation      523

First, establishment of financial leasing corporation      523

Second, institutional framework of the financial leasing corporation     541

Section Two Basic procedure of the dealing of financial lease         546

First, dealing procedure of financial lease       546

Second,difference of dealing procedure of financial lease      549

Section Three Functional demand of different kinds of lessors       550

First, the banks lessor's marketing tactics      550

Second, functional demand of manufacturers lessor      559

Third, functional demand of independent lessor     563

Fourth, functional demand of lessors of strategic investment institutions    567

Section Four Risk management of financial lease   570

First, risk management and controlling of financial lease business        570

Second, management and controlling of main risk kind 577

Third, supervision and controlling of financial leasing corporation          589

Section Five Profit mode of financial lease       596

First, creditor's rights income 596

Second, residual value income         597

Third, service incomes     598

Fourth, operation income        600

Fifth,tax saving income   602

Sixth, risk income     602

Section Six Principle and procedure of evaluation of financial lease project   604

First, evaluation principle of financial lease project         604

Second, evaluation procedure of financial lease project          607

 

First, future innovative trend of financial leasing industry      612

Second, develop the international leasing industry and promote the development of western regions        613

Third, evade payment of duty issue discussion of trans-corporation lease    624

Fourth, challenge and policy recommendations which the experimental enterprises of domestic-investment financial lease face         631

Fifth, thinking and suggestion of the World Expo lease service of Shanghai of 2010      637

Sixth, discussion of financial lease question of small and medium-sized enterprises     647

 

Chart: Contrast of lease business status of our country         21

Chart: Total amount situation of global leasing market of every continent or regional of 2004    27

Chart: The country or regional situation which the total amount of Lease ranked the top 50 of the whole world in 2004   28

Chart: The country or regional situation which global LFG/GDP penetrance ranked the top 50 of the whole world in 2004         30

Chart: The comparison of influence on balance sheet of financial affairs composing view and all assets views   61

Chart: The comparison of influence on profit flow table of financial affairs composing view and all assets views         62

Chart: Chinese leasing penetrance in 1981-2005   69

Chart: Experimental enterprise's financial lease business overview of domestic-investment financial lease of 2005  74

Chart: Experimental enterprise's situation overview of domestic-investment financial lease of 2006 (1)    75

Chart: Experimental enterprise's situation overview of domestic-investment financial lease of 2006 (2)    76

Chart: The situation of utilization of foreign capital of leasing industry of 2005    77

Chart: Attribute, type of lease organization at home     92

Chart: The enterprise detailed statement that all parts of the country are engaged in leasing business     94

Chart: Four major pillars of leasing industry   121

Chart: Flow chartof Leasing apparatus   137

Chart: Legislative contrast of the laws and regulations of lease    142

Chart: The contrast of trade way and purchasing and paying condition under leasing trade         145

charts: Legislative information slips of financial lease of various countries   150

Chart: Overview of the frame of current law of leasing market (policy) of our country 152

Chart: Supervision situations of financial leasing corporation of various countries        153

Chart: The contrast table of the supervision difference of three kinds of different kinds of financial lease corporations     154

Chart: Contrast of supervision policy of leasing corporations of all countries and regions    155

Chart: Capital source forms of financial leasing corporation of various countries 158

Chart: Contrast table of accounting policy of financial lease business of various countries  159

Chart: The preferential policy of taxes deductions and exemptions of various countries investment   162

Chart: Executive standard of tax revenue of domestic-investment lease enterprises  166

Chart: Government's other support policies of various countries  166

Chart: Obstacle factor of loan and financing of small and medium-sized enterprises of our country    194

Chart: Development of small and medium-sized credit guarantee organization of our country of 2005-2006      209

Chart: Builting construction project situation in Hong Kong in 2001-2006     229

Chart: Rental situation of Hong Kong tower crane          235

Chart: Main manufacturer leasing corporation of engineering machinery of our country     253

Chart: National 50 top enterprises of construction machinery and equipment leasing          264

Chart: Gross output value (current rate)of manufacturing industry of medical apparatus and instrument and apparatus in January - August of 2007         325

Chart: Delivering goods value of export of manufacturing industry of medical apparatus and instrument and apparatus of January - August of 2007         326

Chart: Revenue of main business of manufacturing industry of medical apparatus and instrument and apparatus in January - August of 2007     328

Chart: Price indexes of 70 large and medium cities house lease of the first quarter of 2007         405

Chart: Price indexes of 70 large and medium cities house lease of the second quarters of 2007 407

Chart: Price index of the low-price-rented house lease in the first-second quarter of 2007  409

Chart: Price index of house lease of the first-second quarter of 2007    409

Chart: Price index of other houses lease in the first-second quarter of 2007         410

Chart: Price index of warehouse lease in the first-second quarter of 2007    410

Chart: Price index of the office building lease in the first-second quarter of 2007 410

Chart: Price index of the economic and functional house lease in the first-second quarter of 2007      410

Chart: Price index of the house lease in the first-second quarter of 2007      411

Chart: Price index of the ordinary office building in the first-second quarter of 2007    411

Chart: Price index of the top-grade house lease in the first-second quarter of 2007     411

Chart: Price index of the house lease of industrial storage in the first-second quarter of 2007    412

Chart: Price index of the ordinary house lease in the first-second quarter of 2007        412

Chart: Price index of the house lease of commercial amusement in the first-second quarter of 2007 412

Chart: Price index of the office building lease in the first-second quarter of 2007 412

Chart: Price index of the industrial factory building lease in the first-second quarter of 2007       413

Chart: Rental tendency of grade A office building of Shanghai of 1998-2006 444

Chart: Flow diagram of the cell-phone lease of CHINAUNICOM    501

Chart: Basic flow diagram of the dealing of financial lease    546