摘要：随着市场经济在我国的进一步深入，中小企业的发展备受关注，中小企业已经成为我国国民经济的重要组成部分。但是，随着我国中小企业的快速发展，一些问题慢慢暴露出来，特别是融资难已经成为困扰我国中小企业的主要难题，成为制约其今后进一步发展的重要瓶颈。为了改善我国中小企业的融资现状，寻找新的融资渠道就显得尤为关键，融资性租赁作为一种新型的金融工具可以作为我国的中小企业的选择之一。

　　　本文从介绍融资性租赁的基本概念及原理入手，并讨论了中小企业的融资现状；由理论到实际，展现了融资性租赁这种新型的融资方式对于解决中小企业融资问题上的优势所在；最后对融资性租赁中所存在的问题以及解决措施也做了简要的分析讨论，提出一些建设性的意见，希望能够对于我国中小企业未来的更好发展有所帮助。

关键词  中小企业；融资性租赁；优势；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