Sale-leaseback transaction and other innovative leasing make leasing business to get more popular by enterprises of all kinds of. 售后租回业务以及其他创新租赁方式的出现也使租赁这一传统业务日益受到企业的青睐。
The conclusion of the article: Sale-leaseback can be more convenient to meet the financing needs of enterprises and improve the capital structure. 本部分得出结论如下:售后租回交易可以较为便利的满足企业的融资需求;可以改善企业的资本结构;可以利用其进行盈余管理;可以实现纳税上的好处。
Finally, sale-leaseback transaction is different from other means of financing with obvious advantage. 最后,得出售后租回交易区别于其他融资方式的明显财务优势。