摘要：隨著市場經濟在我國的進一步深入，中小企業的發展備受關注，中小企業已經成為我國國民經濟的重要組成部分。但是，隨著我國中小企業的快速發展，一些問題慢慢暴露出來，特別是融資難已經成為困擾我國中小企業的主要難題，成為制約其今后進一步發展的重要瓶頸。為了改善我國中小企業的融資現狀，尋找新的融資渠道就顯得尤為關鍵，融資性租賃作為一種新型的金融工具可以作為我國的中小企業的選擇之一。

　　　本文從介紹融資性租賃的基本概念及原理入手，并討論了中小企業的融資現狀；由理論到實際，展現了融資性租賃這種新型的融資方式對于解決中小企業融資問題上的優勢所在；最后對融資性租賃中所存在的問題以及解決措施也做了簡要的分析討論，提出一些建設性的意見，希望能夠對于我國中小企業未來的更好發展有所幫助。

關鍵詞  中小企業；融資性租賃；優勢；措施

Abstract：Further in China as a market economy, small and medium enterprises development concern, SMEs have become an important part of our national economy. However, with the rapid development of Chinese small and medium enterprises, slowly revealed a number of issues, especially financing has become the major problem that plagues China small and medium enterprise, become an important bottleneck restricting their further development in the future. In order to improve the financing situation of SMEs in China, looking for new sources of financing is particularly critical, financial leasing as a new type of financial instrument can be used as one of the choice of small and medium enterprises in China.

　　　This from describes financing sexual rental of basic concept and the principle start, and discussion has SMEs of financing status; by theory to actual, show has financing sexual rental this new of financing way for solution SMEs financing problem Shang of advantage where; last on financing sexual rental in the by exists of problem and solution measures also do has briefly of analysis discussion, made some constructive of views, hope to for my SMEs future of better development has help.

Keyword  SMEs  finance lease  edge  measures