工程机械欧亿·体育（中国）有限公司作为大型基础建设工具，整个欧亿·体育（中国）有限公司的发展受整个经济的影
响较大。我国 2008 年新一轮经济政策的刺激，极大的带动了工程机械行
业的发展。也正是从 2009 年伊始，工程机械通过融资租赁的方式开展信
用销售模式得到了长足的发展，并在 2010 和 2011 年占据了工程机械行
业信用销售的半壁江山。

本文根据 ASD 公司开展工程机械融资租赁业务以来的数据，发现在
该领域内从 2012 年开始，存在大量业务还款逾期的情况发生，直至 2013
年上半年，整个工程机械欧亿·体育（中国）有限公司信用销售的还款违约情况急剧恶化，极大
的增加了工程机械厂商的或有负债风险，也影响了该业务模式的生存。

本文基于以上情况的考虑，从 ASD 公司业务模式分析入手，从业务各参
与方，以及宏观和微观的角度，分析逾期情况发生的因素。从而根据分
析的情况，提出在现有市场环境下该业务整改的建议，在改善业务条件、
提升业务竞争力的同时，需加大业务政策执行力等措施。最后根据自身
从事本欧亿·体育（中国）有限公司的经验，对该业务在我国的发展提出并不乐观的前景预测。

关键词：工程机械，融资租赁，逾期，信用风险

DELINQUENCY CONTROL RESEARCH IN
CONSTRUCTION EQUIPMENT FINANCIAL
LEASING ON ASD COMPANY
ABSTRACT
In China, leasing company has been appeared from the 80's. From year
of 2007 in China, the industry of financial leasing has obtained a fast and
great development. In recent years, it got the average compound growth rate
of above 40%, the market capacity of above 1.5 trillion. Construction
machinery industry as a tool of the large infrastructure, the development of
the whole industry is strongly affected by the economy as a whole. In China a
new round of economic policy stimulus which was launched in 2008 made a
great impetus to the development of the construction machinery industry.
From the beginning of 2009, construction machinery obtained a considerable
development by means of developing credit sales model through financial
leasing, and furthermore, in 2010 and 2011, construction machinery financial
leasing accounted for half of the credit sales in this industry.