Modern Leasing

Name: Modern Leasing
ISBN: 9787780033015

史楠Thread-Binding Books Publishing House · ChinaApr 2026

Rating 3.0

Word count: 191K words
Chapters: 118
ISBN: 9787780033015

Summary

Leasing is the general term for both traditional leasing and modern leasing. Traditional leasing is also known as "operating lease" or "operating leasing"; modern leasing is also known as "financial leasing."

Financial leasing has both industrial attributes and financial attributes. This characteristic determines that financial leasing products are structural, complex, and diverse. It places high demands on practitioners' depth and breadth of knowledge: they must possess financial knowledge, accounting and tax knowledge, and also understand industry.

From a practical perspective and integrated with case studies, this book systematically introduces the full-process operations of the financial leasing industry, including due diligence, risk review, post-lease management, product design, fund raising, and project packaging. It is suitable for newcomers just entering the industry, for professionals with some industry experience seeking to enhance their business competence, and as an elective textbook for university programs in finance, business administration, and related fields. Much of the content overlaps significantly with bank credit business, so the book is also a useful reference for bank credit officers.

Editor's review

This book stands out by pulling financial leasing away from debates over definitions and back to the business front line. Rather than dwelling on the distinction between traditional and modern leasing, the author moves directly into full-process stages—due diligence, risk review, post-lease management, product design, fund raising, and project packaging—using cases to clarify the operational priorities and judgment logic at each point. Financial leasing's dual industrial and financial nature makes product structures complex and knowledge demands wide-ranging; the book consciously addresses the intersecting requirements of finance, accounting and tax, and industry understanding, and its high overlap with bank credit business gives it cross-functional reference value. For newcomers, it helps build a process framework and risk awareness; for experienced practitioners, cases offer a way to review their own blind spots; for university students in finance and business administration, it provides practical samples beyond classroom theory. Readers are advised to align the book with their own roles, compare it against projects at hand, and turn the review points into checklists.

Who it's for

A good fit for

Newcomers to the financial leasing industry who need to quickly build a full-process operational framework
Practitioners with some industry experience who want to use cases to review and improve their business competence
Bank credit officers who need to understand leasing operational points that overlap heavily with credit business
Finance and business administration faculty and students seeking practical elective references
Middle- and back-office staff at financial leasing companies who need to understand front-line business logic and risk points

Not a good fit for

Purely academic researchers: the book is mainly practical cases with limited systematic theoretical exposition
Introductory readers seeking only definitions of leasing concepts: the focus is on business processes rather than conceptual primers
Readers lacking financial or accounting foundations who are unwilling to fill in background knowledge: the threshold is relatively high

Reading tips

First read the table of contents to build a full-process map, then closely read chapters relevant to your role and take notes
After each case, review it against a project you have handled or know well and list the differences
Turn key points from the due diligence and risk review chapters into project checklists and use them as you read
Bank credit readers can focus on comparing the overlapping credit content and note differences between the two types of business

About the publisher

Thread-Binding Books Publishing House China · Founded in 1993

Thread-Binding Books Publishing House publishes major works of classical Chinese culture and contemporary academic writings in traditional thread-bound form, and also issues books on social sciences, poetry, calligraphy and painting, and local chronicles and yearbooks. Judging from the 105 titles in its catalogue, its publishing focuses on traditional culture and the humanities: on the one hand, historical and modern-history works such as Liu Rushi Biezhuan and Rediscovering Modern China, as well as annotated editions of Buddhist and Daoist classics including Detailed Explanations of the Qingjing Jing, Annotations on Liaofan's Four Lessons, and an Appreciation of the Ksitigarbha Sutra in Small Regular Script; on the other, works on spiritual cultivation and literary culture such as Awakening: Venerable Master Hsing Yun's Lessons on Spiritual Practice, Family and Country, and Earth Bones. Its authors include scholars and writers such as Chen Yinke, Ma Yong, Xiao Dengfu, Venerable Master Hsing Yun, Yuan Liaofan, Zeng Qiyun and Xiao Renfu, reflecting a publishing profile that relies on distinguished scholars and emphasizes classic annotation and elegant book design.

版权信息
序言精于产业且长于金融，应成为未来融资租赁专业人才的标配 ——写在《现代租赁》出版发行之际
自序
第一章认识你的业务——租赁入门
1.1 租赁的起源与发展
1.2 租赁的本质和属性
1.3 租赁的功能
1.4 融资租赁的特点
1.5 融资租赁的分类
1.6 融资租赁的租赁物
1.7 国家对融资租赁行业的监管
1.8 融资租赁的盈利模式
1.9 融资租赁业务的基本流程
1.10 案例警示1：不动产租赁物未变更所有权，融资租赁合同转性借贷
1.11 案例警示2：直租租赁物为消耗品，融资证据链不全，租赁借贷两不靠
1.12 案例警示3：回租租赁物为消耗品，租赁合同转性为借贷
1.13 案例警示4：租赁物记载要素不全，特定化证据不足，租赁转性借贷
1.14 案例分析：融资租赁合同官司的主要“攻击点”及其影响
1.15 案例分享：商业银行运用融资租赁工具把业务延伸到外地
第二章了解你的客户——融资租赁的尽职调查
2.1 立项与准入——项目尽调之前的准备工作
2.2 项目资料收集与采信
2.3 项目资料信息采信与还原
2.4 尽职调查的基本原则
2.5 尽职调查的一般方法
2.6 综合分析判断的常用方法
2.7 项目尽调中几个关键部分的工作口诀
2.8 业务实操：被“流水”戳穿的谎言
2.9 业务实操：模拟尽调报告
第三章识别你的风险——融资租赁的风险评审
3.1 融资租赁项目风险审查的原则
3.2 融资租赁项目风险审查的主要内容
3.3 风险点的提炼与可控性分析
3.4 融资租赁项目的风险定价
3.5 融资租赁项目的签约与出账前审核
3.6 特定业务的风险审核要点
3.7 风控实操案例之一：风控决策素材（L公司融资申请）
3.8 风控实操案例之二：风控视角的L公司财务分析
3.9 风控实操案例之三：风控对L公司融资项目的审查意见
3.10 风控实操案例之四：风控人员对《L公司尽调报告》的点评
3.11 风控实操案例之五：保持定力，方得始终（L公司案例总结）
第四章复盘你的业务——融资租赁的租后管理
4.1 新手入门，从“租后检查”开始
4.2 租后检查的主要内容
4.3 租后检查的原则和方法
4.4 业务档案管理
4.5 融资租赁的资产分类
4.6 风险预警与处置
4.7 事后监督
4.8 案例实操：租后检查做得实，关键时刻可“救命”
第五章 “融资”始终是第一位——话说融资租赁的“再融资”
5.1 银行融资
5.2 资产出售
5.3 跨境融资
5.4 资产证券化
5.5 资金错配是门技术活
5.6 融资渠道和成本管理
5.7 与外币融资相关的金融衍生工具
5.8 案例实操1：租赁公司FT项下固定利率货币掉期融资案例
5.9 案例实操2：租赁公司FT项下交叉货币掉期（CCS）
5.10 案例实操3：租赁公司FT项下欧元贷款掉期案例
5.11 案例分享：国内信用证福费廷降低融资成本
5.12 新闻解析：量通租赁破产案
第六章融资租赁产品设计——实现差异化的市场竞争
6.1 只有差异化的产品，才能带来差异化的收益
6.2 融资租赁产品设计工具
6.3 所谓“结构”，就是一些工具的组合
6.4 租赁产品的结构化设计
6.5 产品设计分享：运用经营租赁均衡利税，对冲产品价格波动风险
6.6 案例实操：避险工具在产品设计中的组合运用
第七章真实的业务，艺术地展示给他人——融资租赁项目包装
7.1 项目包装的目的
7.2 项目包装的原则
7.3 项目包装的方法
7.4 路演是项目包装最后，也是最重要的环节
7.5 案例实操1：政策包装让自来水公司管网项目起死回生
7.6 案例实操2：反向包装，给城投的自营房地产业务“动手术”
7.7 案例实操3：结构包装（联合承租）解决租赁物不足或不适格的问题
7.8 案例实操4：三次结构包装，硬是把一锅“夹生饭”煮熟了
第八章融资租赁的零售业务和标准化产品
8.1 零售业务的特点
8.2 零售业务的风险与防控
8.3 零售业务的风控逻辑
8.4 零售业务的资产管理
8.5 新闻链接：数据合规、电池单租成新的风险
8.6 新闻链接：广州发布《广州市汽车融资租赁收车工作规范》
8.7 案例分享：直租中融资款的认定及举证责任
8.8 案例分享：出租人请求赔偿租金损失应扣除已收回租赁物价值
第九章部分行业的经营特点与风险关注点
9.1 汽车和船舶运输业
9.2 浇铸烧制类企业
9.3 公立医院医疗设备租赁
9.4 水泥搅拌业
9.5 电梯业
9.6 地方政府主导的投融资企业
9.7 案例分享：窑炉类企业的火不能熄，生产线不能停
第十章融资租赁企业的商业保理业务
10.1 商业保理（再保理）业务常见风险点
10.2 商业保理（再保理）业务审查重点
10.3 工程类保理
10.4 几种非常规的保证方式在保理业务中的运用
10.5 商票业务
10.6 案例分享：保理人不知情，虚构应收账款不影响保理合同效力
10.7 案例分享：保理不支持预收利息和手续费，上市公司担保未公告部分承责
10.8 几千万“学费”买来的教训：无法确认真实性的保理不要做
第十一章做一名合格的融资租赁项目经理
11.1 融资租赁项目经理应知的基本知识点
11.2 融资租赁项目经理应会的基本技能
11.3 融资租赁从业人员应具备的职业操守
11.4 职场礼仪与工作规范
11.5 团队负责人的素质要求
11.6 案例实操：测算企业流动资金需求
11.7 新闻链接：租赁物管理违规被罚，一名责任人终生禁业
11.8 新闻链接：融资租赁项目经理严重失职被判刑
11.9 案例分析：怎样才够“尽职”？
第十二章附录
融资租赁行业相关法规索引
后记我对风险管理的感悟

FAQ

Is this book more suitable for newcomers or experienced practitioners?

It has value for both. Newcomers can use the whole book to build a process framework from due diligence to post-lease management and avoid missing the forest for the trees; experienced practitioners can use the cases to review whether their judgments in risk review, product design, and other stages are thorough. It is best to read selectively according to your role rather than forcing yourself to go cover to cover.

Will it be difficult to read without a financial leasing background?

There is a certain threshold. The book involves finance, accounting and tax, and industry knowledge, and unfolds through practical cases, so readers lacking basic concepts may struggle with terminology and logical connections. It is advisable to first acquire basic knowledge of leasing classifications and financial statements, then approach the book, or start with the case chapters and look up terms as needed.

How does this book practically help bank credit officers?

Much of the content overlaps heavily with bank credit business, so credit officers can use the financial leasing perspective to re-examine due diligence, risk review, and post-lease management in the credit process. The point is not to copy directly but to compare the two types of business in terms of fund use, property rights protection, and risk disposal, thereby broadening judgment.

Can the cases in the book be directly applied to real projects?

The value of the cases lies in demonstrating operational logic and the basis for judgment, not in providing templates to copy directly. Industrial backgrounds, client qualifications, and funding structures vary greatly across projects; readers should focus on the entry points for due diligence and the dimensions considered in risk review, then adjust to their own project conditions and avoid mechanical application.

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About the author

史楠 Author

Shi Nan is an author about whom little public information is currently available, and whose representative work is Modern Leasing. Judging from the title and its common classification, the book belongs to the field of management and centers on leasing as an economic activity, likely covering basic concepts, operating methods, and key management points of leasing business. Its intended readers are probably managers, practitioners, or students in related fields who are interested in leasing practice. Since only one work by this author is held in the collection, and no details such as dates of birth and death, nationality, or professional experience can be verified, and the existing profile offers no further clues, it is difficult to give a complete account of the author's life and overall writing. Based on the available material, Shi Nan's writing leans toward a practical and managerial perspective, systematically addressing the relatively specialized topic of leasing, which reflects an attention to specific areas of business operation. As the known work by this author, Modern Leasing offers readers an introductory and reference window into leasing management, while its specific content and influence await further documentation.