Briefly explain the difference between sellers.
The seller of financial leasing is an equipment supplier, and the transaction process generally includes three parties: lessor, lessee and supplier.
The seller of leaseback is the customer himself, and the supplier in the transaction process becomes the lessee himself.
After sale and leaseback, the subject matter of financial leasing is the movable property or immovable property sold by the lessee at that time, that is, the lessee sells one of his movable property or immovable property to the financial leasing company and rents it back from the financial leasing company. Generally speaking, the subject matter of financial leasing here is generally purchased by the financial leasing company itself and then leased to the lessee.
Specific subdivision
1. finance lease:
Refers to leasing activities with financing nature and ownership transfer characteristics, which can be divided into tangible movable property financing leasing services and real estate financing leasing services.
Understanding: Pay attention to the difference between financial leasing and operating leasing, which are completely different in nature. The purpose of financial leasing is to obtain the ownership of the leased object, while the purpose of operating leasing is only to obtain the right to use the leased object for a period of time; Generally, in financial leasing, the rent is calculated by the amount of financing, while in operating leasing, the rent is calculated by the length of time occupied by the leased object. The real estate under financial lease is accounted for by the lessee, while the real estate under operating lease is not accounted for by the lessor, and so on.
2. Financing sale and leaseback:
It refers to the business activities that the lessee sells assets to enterprises engaged in financing sale and leaseback business for the purpose of financing, and then the enterprises engaged in financing sale and leaseback business rent the assets to the lessee.
Understanding: After-sale repurchase is essentially a financing transaction, and the difference between the repurchase price and the original price is equivalent to the financing cost.
Differentiation of service attributes
1. Financial leasing service belongs to: sales service-modern service-leasing service-financial leasing service-tangible movable property financial leasing and real estate financial leasing.
2. Financing sale and leaseback belongs to: sales service-financial service-loan service.
Second, what is modern financial services?
Modern financial services are financial products and services, financial services and financial auxiliary services provided wholeheartedly by financial institutions and their employees by making extensive use of modern science and technology and achievements of material civilization.
Financial products and services refer to projects that provide monetary credit types and services; Financial services refer to satisfying customers' needs in handling various businesses through the labor of employees of financial institutions, including employees' service awareness, service etiquette, service discipline, service quality and service efficiency. Financial auxiliary services refer to some equipment and facilities to realize financial services, such as service means, environment, conditions for providing business, financial and economic intelligence and information to customers, etc.
Third, modern service industry.
On the theoretical connotation and development environment of modern service industry Liu Zhong Abstract: Modern service industry is a relatively dynamic concept, an extension and development of the tertiary industry, with the characteristics of high technology, knowledge and emerging. Economic development level and social income level are the basic environment for the development of modern service industry; It is necessary to break the state monopoly of modern service industry and create a macro environment for the development of modern service industry; Relaxing the government's control over modern service industry and improving the market access of public services are the government's active support for the development of service industry; Constantly innovating service products and improving the standard of modern service industry itself are the vitality of the development of modern service industry; Promoting the transformation of resource allocation of some service industries from government-led to market-led is the fundamental driving force for the development of modern service industries. Keywords: modern service industry; Tertiary industry; The classification number of the diagram in the development environment:'! () Document ID: Article number:! The third sector is the service industry, including 1. The theoretical connotation of modern service industry: construction, transportation, communication, commerce, finance and specialty! -The theoretical evolution of service industry and the concepts of personal life service, government administration, lawyer affairs and military service industry originated from the western concept of "tertiary industry". Clark advocates directly replacing Fisher's thought with "service industry", and many western economists have different views on the concept of tertiary industry. After analysis, it reveals the economy of the tertiary industry to varying degrees. Since then, with the development of practice, the theory of tertiary industry has further deepened its category and development law. However, the vigorous rise of the tertiary industry and its materialization and perfection. In recent decades, a group of economists have developed and perfected different forms of industry. ! ""# year, the classification of British classics. But in the end, Fisher and Clark's classification method was generally accepted by most people, namely Ellen Fisher, an economist and professor at the University of Otago in New Zealand. (.. /0' 123/4) in his book The Conflict between Security and Progress (the second largest sector, real estate, national defense, government, personal services, etc.). About the author: Liu Zhong (! "# # $), male, associate researcher, Institute of Social Prediction, Tianjin Academy of Social Sciences. Postal code:% An important economic statistical indicator has quietly turned into a service industry (or modern services serve production, life, scientific and cultural level and family affairs). It seems that the tertiary industry has become an outdated concept, and it can't even serve people's quality and social needs at four levels. The correct concept. However, with the continuous development of economic and social activities, a new industry () "identity theory" has emerged. It is considered that modern service industry is equivalent to the continuous emergence of service industry, but in the past, except agriculture, industry and construction (or tertiary industry). For example, the explanation of modern service industry is that modern industry belongs to the tertiary industry, which is vague in practice. The tertiary service industry refers to those industries that do not produce commodities and goods. In fact, the main contracting industry has become a constantly changing industry category, and it is difficult to clearly include industries such as information, finance, accounting, consulting and legal services. So the tertiary industry mainly covers the modern tertiary industry. When explaining the connotation of modern service industry, it is still an industrial category, which has been changing or increasing. Therefore, in% month, it was a traditional industry including commerce, finance, transportation, catering, tourism and other service providers, and the National Bureau of Statistics identified the so-called modern service industry as the propaganda standard (,-). /(0/ 1) The secondary industry refers to the traditional service industry characterized by mining, manufacturing, electricity, gas and water. Production and supply industry, construction industry; The tertiary industry refers to "modernism" except the first and second (/). It is considered that the modern service industry emphasizes "other industries besides the existing industries, including transportation, warehousing and postal agency", and compares "modern service industry" with "modern manufacturing industry", "modern agriculture", information transmission, computer service and software industry, wholesale and retail industry, etc. Accommodation and catering, finance, real estate, leasing and business services (0) "Emerging theories". It is considered that modern service industry is mainly some "emerging service industries such as public facilities management, residents' service and other services, education and medical care" which are produced with the needs of economic industry, scientific research, technical service and geological survey, water conservancy, environment and social development. Compared with traditional service industries such as commerce, catering, transportation, social security and social welfare, sports and entertainment, modern service industry mainly includes financial insurance, real estate, management and social organizations, international organizations and so on. Market research, consultation, planning and design, intermediary, science and technology, law and taxation should admit that the tertiary industry (service industry) is a new industrial and commercial service industry with huge connotations, such as management and advertising. /'(! ) "upgrade theory". It is believed that with the improvement of industrialization, the financial management and asset operation of the primary industry can now be entrusted to specialized management and the tertiary industry, which will inevitably lead to the upgrading of internal structure, and this "internal structure financial institution is responsible; The storage, allocation and distribution of materials within enterprises can be upgraded, which is an important symbol of modern service industry. Completed by the third-party logistics company; In addition, some people put forward the concept of "the fourth industry", which is considered to be implemented by professional headhunting companies and training institutions. Those industries in the service industry that are closely related to spiritual consumption should be included in "the fourth production is increasingly shouldering the indispensable and basic foundation of enterprises". Some scholars even put forward that the environmental protection industry should be listed as a basic function alone, and the relocation of internal services of enterprises has strengthened this view of "the fifth industry". Trend. The change of modern economic structure is not characterized by the theoretical connotation and characteristic industries of the service industry crowding out the modern service industry, but by the "three industries" of physical product production, that is, the specific service penetration. In my opinion, modern service industry is a comprehensive supplement to the relative dynamics of physical product production. Accompanying students and logistics are better, and education is the extension and development of the tertiary industry. The easier it is for the modern service industry to be strengthened on the basis of the tertiary industry. Industry is a category, that is, the tertiary industry can be divided into modern service industry, which is information-intensive and knowledge-intensive service industry and traditional service industry. Modern service industry includes broad and narrow industries, mainly including enterprise consulting, economic audit, software and data processing. Modern service industry in a broad sense includes the upgrading of traditional service industry and new service industry, engineering service industry, exhibition advertising industry and other industries. Modern service industry in a narrow sense mainly refers to relying on information technology, which is closely related to economy and is a service field. With the development of science, technology and skills, the modern service industry of information and knowledge has three basic characteristics: (,) high technology, that is, the service industry with relatively intensive skills. The modern service industry, which represents industrialization, has high technology content. For example, bank deposits and loans are all produced at the relatively developed stage of traditional banks. The reason why "modern service industry" is different from service industry is that if high-tech computer network technology is used to build on "traditional service industry", which mainly refers to relying on information technology, modern electronic banking and online deposit and loan service system, then banking will become a modern service industry with relatively intensive information and knowledge. Compared with the traditional service industry, the development and application of modern science and technology, such as information technology, highlights the characteristics that high-tech knowledge and technology have profoundly changed the traditional production and lifestyle and constantly created intensive technologies. The development of modern service industry essentially comes from the need to create new service products and service markets, and at the same time to transform and improve social progress, economic development and social specialization. Scientifically unify manufacturing and service industries. In this sense, the service technology of modern economy, especially information technology, plays an important role in promoting modern service industry and is bound to be closely integrated with informatization. () knowledge, that is, interaction and guarantee. For labor-intensive service industry, modern service industry is the service industry that mainly uses intellectual resources in the economic activities of various countries in modern economy. More and more attention is paid to human resources, which makes the service industry account for an increasing proportion and rise to the knowledge level and innovation ability of the national economy. Post-industrial society is a leading industry based on knowledge economy. According to the internationally recognized definition, a country' s service and public service are the main services, which is different from the general family service and the booming industry whose commercial output value accounts for $ NUMBER. -Structural changes will be greatly influenced by government policies. Second, the development environment of modern service industry. The government's industrial policy towards a country or region determines its investment! " The level of economic development and social income are the direction of modern service industry and market regulation, and also the basic environment for the inclined development of various regulation measures. Moreover, from the point of view of the importance attached to modern service industry, it is also related to the role of government modern service industry in economic development with the development of social economy. If the government is mainly engaged in new industries. The basic environment for the development of modern service industry is the continuous improvement of economic development level and social income level, and administrative means to regulate the market, or even directly intervene in the market economy. As far as life service demand activities are concerned, their attention to modern service industry will be relatively low, because at present, the income elasticity of demand of many service products is higher than the real thing, which in itself replaces a considerable part of the functions of modern service industry. Products, which shows that people's living standards have improved on the whole. People are responsible for food, clothing, housing and transportation for enterprises under planned economy conditions, and then for the quality of life in market economy activities, replacing laws with power. If political improvement puts forward higher demand, this internal demand creates the basic environment and development space for the service-oriented government to adjust the development of the market and economic activities mainly through market leverage. From the perspective of supply, it will pay more attention to modern service industry. The government must be clear about its due position and role and turn various economic problems into a platform. Therefore, it is objectively required that the supply of modern service industry should be solved through the market. To relax the government's demand for modern service industry, it is necessary to adapt to this demand change and continuously improve the consumption level. Promoting regulation is the government's active support for the development of service industry. Consumption structure upgrading. The development of modern service industry is the result of the dual driving forces of service supply and demand, continuous innovation of service products and improvement of the water demand of modern service industry itself. Must be the vitality of the development of modern service industry # "Breaking the state monopoly of modern service industry and creating macro-environmental forces for the development of technology, knowledge and intelligence, modern service industry can improve the transformation of service industry. The theoretical model of free competition proves that the "invisible hand" can adjust its strength, so its contribution rate to economic growth is also increasing. In modern service industry, all market participants can benefit from the development of competitive market services not only through various environmental factors, but also through competition, that is, only competition can promote the optimal allocation of resources and the quality and level of modern service industry itself. The improvement of economic efficiency of modern service industry. Compared with other industries, the self-development and development of the service industry largely depends on the characteristics and functions of enterprises or social organizations, and it has more state monopoly. " The "outsourcing" of management functions to a certain extent. According to enterprises or social organizations, the state monopoly of modern service industry is the premise of restricting the functions of "outsourcing" of modern service industry and an important reason for the rapid development of modern service industry. Therefore, in order to promote the rapid development of modern service industry to complete these functions, we must first break the monopoly of the industry and adapt to the development of market economy. However, if the modern service market is gradually opened to meet the needs of modern service owners' exhibitions and the service level is not high, it is impossible to form such a relatively superior platform, realize information transparency and enjoy resources. It is necessary to reduce the state monopoly of industries and trends. Therefore, it is the vitality of the development of modern service industry to constantly innovate service products and improve the entry threshold of modern service industries such as banking, insurance, telecommunications and communication. The entry of domestic and foreign capital into these fields has formed a fair competitive market environment and promoted the allocation of service industry resources from the government to the market. At present, it is the decomposition of the fundamental driving force for the development of modern service industry to at least carry out the necessary main body transformation of enterprises with excessive monopoly in order to improve their market competition consciousness. The government should speed up the strategic adjustment of the state-owned economy layout of service industries of some important banks, so as to control state-owned industries and sensitive areas, and should mainly use economic and legal hands to own service enterprises, so that they can truly become the main body of market competition, and encourage non-state-owned sectors, rather than absolutely control them by restricting access. Only the economy participates in the development of service industry in a wider range. Only in this way can the development of modern service industry have sufficient motivation, the service field of life enterprises can be transformed, and the development level of modern service industry can be rapidly improved by separating government from enterprises and separating government from business. Open and separate institutions, for-profit institutions and non-profit organizations $ "relax the government's control over the modern service industry and accelerate the restructuring of public institutions on the principle of increasing public services. Promoting the market access of logistics services and supporting services is the government's active support for the development of service industry, which has changed from internal self-service to social service. From the perspective of institutional economics, enterprises, industrial development, industrial institutions and qualified government institutions, (continued)&; ([%"] China Statistical Yearbook'"% Volume [] Beijing: China Statistics Publishing House,' "'$' ($ $ Editor: Qin Yi'"% $ (continued from the first! Page) Its logistics service facilities should be open to the society and in the market economy order. Vigorously strengthen the construction of social credit system, adhere to the transformation of for-profit logistics service institutions into independent legal person enterprises, government-led, departmental linkage, bank-enterprise cooperation and social participation, and gradually establish a relatively perfect social credit system that encourages various ownership economies to face institutions, enterprises and institutions. Logistics service. # $ Optimizing the Development Environment of Modern Service Industry References: In order to speed up the development of modern service industry, we must first further implement the book "Urban Modernization and the Development of Tertiary Industry" written by Li [%] of the General Administration. ] $ Consumer economy, the relevant provisions of the reform of the examination and approval system, for the administrative examination and approval that really needs to be retained, (#) $ ['] Lu Xiyue $ The tertiary industry is a scientific concept [&; ] $ Shandong University of Finance and Economics matters, to really strictly regulate the examination and approval content, conditions, procedures and periodicals,' ""(,(#) $ restrictions. It is necessary to enhance the transparency of examination and approval, and minimize the research on the definition and development of modern service industry from Zhu Xiaoqing and Lin Ping [()]. ] $ Beijing has discretion to improve the efficiency of examination and approval. Correctly handle the relationship between management and service of Journal of School of Administration, and vigorously promote the "one-stop" and "one-window" service mode. [)] Chao Gangling, editor-in-chief of $ Service Industry and Modern Service Industry [] $ Shanghai: Shanghai's financial regulatory administrative behavior. Second, to meet the requirements of WTO rules, we should go to university press and' "") $ $ to clean up and revise local regulations and other policy documents [! A Review of Wang Shuying's Theory of Western Tertiary Industry [&; ] $ Hunan social studies work should be in line with international practice as soon as possible, and matched with the national legal system,' ""(! )$ set。 Third, further optimize the market environment. Insist on centralized rectification, and the organization is responsible for editing: Combine Song Qi's norms, government supervision and enterprise self-discipline, and vigorously rectify the norms. Reference: I won't upload relevant articles, so leave an email if you want! ! !