Differences analysis and development strategy of Taiwan and China's leasing industries

台灣自1970年代開始，租賃發展以融物方式為中小企業提供融資服務已有三十多年，由於台灣經濟發展以為數眾多的中小企業為主，因此租賃業者對於台灣的經濟發展，有著相當重要的貢獻。 2005年初，大陸的商務部發佈《外商投資租賃業管理辦法》，該辦法也按照入世(加入WTO)承諾，明確允許設立外商獨資融資租賃公司，使得台灣租賃業者與外國投資者以獨資的方式積極地進入中國租賃市場。 雖然台灣租賃業者過去在台灣已累積多年的核心能力與實務經驗，但若要進入中國租賃市場，將會面對不同於台灣的經營環境，其經營策略與資訊應用系統都需要加以調適。 本研究將先說明租賃的定義及各種租賃交易類型，然後介紹租賃產業從美國開展以來的沿革，及兩岸租賃產業的發展現況，並對兩岸租賃經營環境加以分析比較，包含法律、監管、稅收、會計與業務操作實務等構面，最後再介紹個案公司的沿革、現況與應用系統環境，並探討個案公司在大陸的經營策略、資訊發展策略、應用系統調適與兩岸應用系統整合。Since the 1970s in Taiwan, the development of leasing equipment to provide financial services to SMEs has been more than 30 years. Due to the economic development of Taiwan to a large number of SMEs, the leasing industry had a very important contribution for the economic development of Taiwan. In early 2005, the Ministry of Commerce of the People’s Republic of China issued "Measures for Administration of Foreign Investment in the Leasing Industry", according to WTO commitments, it explicitly allowed the establishment of foreign-owned financial leasing company, resulting the leasing industry of Taiwan and foreign investors actively entered the market of China in wholly-owned way. Although leasing industry of Taiwan has accumulated practical experience and core competencies for many years, they must change their business strategies and IT applications when facing the leasing market of China, which is a very different environment from Taiwan’s. This study will first explain the definition of leasing and various types of leasing transactions, then introduce the evolution of leasing industry in U.S. and present situation of cross-strait leasing industry. Second, this study will compare the business environment in Taiwan with in China’s, including the dimensions of law, supervision, tax, accounting and operational practices. Finally this study will introduce a case of a company, and discuss how they make a change for their business strategies, IT strategies, applications and cross-strait system integration