臺灣租賃公司在大陸的經營與發展

THE MANAGEMENT AND DEVELOPMENT STRATEGY OF TAIWAN LEASING INDUSTRY IN CHINA

連筱慧(HSIAO-HUI LIEN)

指導教授 ： 陳達新

國立臺北大學/商學院/國際財務金融碩士在職專班/碩士(2014年)

摘要

中國大陸持續推行金融開放與改革措施以擴大對國內產業的支持，相較已開發國家租賃滲
透率已介於10-20%而言，目前中國大陸租賃滲透率仍相對偏低，同時在中國大陸十二五規畫
下，經濟結構的轉型、升級，將產生龐大設備融資需求，潛在商機甚大。然而，中國大陸租賃
業務市場發展潛力雖然無窮，但租賃業者仍須面對外資企業競爭、資金取得不易、風險控管及
政策配套不足等問題，另中國大陸中小企業財務資訊透明度低，對其營運變化及還款來源掌握
不易，加上整體租賃產業結構與統計資訊的不透明，亦將牽絆業者擴張與業務發展的腳步，成
為業者在中國大陸市場必須面對解決的課題。國內銀行業與非銀行業從事租賃業務之公司西進
的腳步才剛開始發展不久，赴陸發展租賃公司均有在台營運的經驗，除考慮後來資金來源安排
之外，擁有足夠的專業租賃人才，亦為營運順利與否的重要關鍵。
綜上所述，對岸融資租賃市場處於起步階段，龐大的利基市場使得台灣金融業競相前往大
陸發展，但由於各區域有關租賃法規與稅法之規範均有所不同，著實影響台灣金融業在對岸地
區之發展。加上去年年底最新公布之租稅總局106號公報中，對於資本額1.7億元人民幣之要求，
台資融資租賃公司將面臨龐大增資壓力；且融資租賃公司專業人才嚴重缺乏，兩岸融資租賃業
存在高度挖腳問題，亦為一需要正視之問題，整理出以下三點結論：
(一) 移植台灣經驗，建立完整風險評估體系，並必須持續關注相關法規條文修改，調整融資租
賃模式，將可逐步完善融資租賃業務風險控管之問題。
(二) 與商業銀行合作，銀行以較低成本的資金貸予租賃公司，一方面銀行可藉以優化信貸結
構，由租賃公司解決風險較高之中小企業的設備融資需求，二方面融資租賃公司除了本身資金
取得能力及管道外，增加一條融資通路，達成對岸對於資本額之要求。
(三) 持續專業人才的培養，以應對後續業務之擴增，並建立具有專業複合性之高級人才庫與團
隊，方能健全公司制度及往後業務發展。

關鍵字

融資租賃 ； 大陸租賃業 ； 台灣租賃業 ； SWOT 分析

並列摘要

As mainland China carries out the financial opening and the reform measure
continually expands to the home industry support, compares has developed the
country to rent the penetration coefficient to be situated between 10-20% says, at
present mainland China rented the penetration coefficient relatively to be still
somewhat low, simultaneously under the mainland China 35 plans, economic
structure reforming, the promotion, will have the huge equipment financing demand,
the latent opportunity was really big.However, mainland China rents the service
market development potential although infinite, but rented the entrepreneur still to
have to face the overseas-funded enterprise competition, the fund obtains not easy, the
risk to control tube and questions and so on policy necessary insufficiency, another
Mainland China Small and medium-sized enterprise finance information transparency
was low, and funds origin grasping was not easy to its transport business change, in
addition the whole rented the industrial structure and the statistical information is not
transparent, also will hobble the entrepreneur expansion and the service development
footsteps, became the entrepreneur to have to face the solution in mainland China
market the topic.The domestic banking industry is engaged in with the non-banking
industry rents company of west bound footsteps the service just now to start to
develop soon, goes to the land development to rent the company to have in the
Taiwan transport business experience, except the consideration afterwards beside the
capital source arrangement, had the foot specialty to rent the talented person, also for
transport business smooth or not important key.
In summary, opposite shore financing rents the market to be at the start stage, the
huge favorable base market causes the Taiwan financial industry to compete to go to
the mainland development, but because various regions related rent the laws and
regulations and the tax law standard of differ from, really affects the Taiwan financial industry development in the opposite shore area.Added on end of last year land and
other taxes of bureau 106th in the bulletin newest announcement, regarding the capital
170,000,000 Yuan requests, Taiwan capital financing will rent the company to face
Pang Dazengzi the pressure; Also financing rents the company professionals to lack
seriously, both banks financing rents industry the existence to dig the foot question
highly, as soon as also for needs question of the facing up to, reorganizes following
three conclusions:
1.Transplants Taiwan to experience, establishes the complete risk assessment system,
and must pay attention to the correlation laws and regulations article to revise
continually, adjustment financing rents the pattern, might consummate financing to
rent the service risk gradually to control question of the tube
2.Cooperation with the commercial bank cooperation, the bank gives by the low cost
fund loan rents the company, so as to on the one hand the bank may the optimized
credit structure, by rent the company to solve the risk high small and medium-sized
enterprise equipment financing demand, two aspects finance rent the company to
obtain ability and the pipeline besides the itself fund, increases a financing circuit,
achieves the opposite shore request regarding the capital.
3.Continues professional's raise, meets expands to the following service increases, and
will establish has specialized compound the high-quality talent bank and the team, the
side can improve the company system and in the future the service development.

並列關鍵字

China Leasing Industry ； Taiwan Leasing Industry ； Financial Leasing ； SWOT Analysis

參考文獻

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