本文關(guān)鍵詞：項(xiàng)目融資租賃在電力建設(shè)項(xiàng)目中的應(yīng)用研究　出處：《北京交通大學(xué)》2017年碩士論文　論文類型：學(xué)位論文

  更多相關(guān)文章： 電力建設(shè)項(xiàng)目 融資租賃 綜合融資成本

【摘要】：電力建設(shè)項(xiàng)目由于投資額巨大常面臨缺乏建設(shè)資金的問(wèn)題,同時(shí)電力行業(yè)具有超前發(fā)展的特性,其投資建設(shè)必然超前于其他行業(yè),否則極容易成為國(guó)民經(jīng)濟(jì)整體發(fā)展的瓶頸并對(duì)整個(gè)經(jīng)濟(jì)結(jié)構(gòu)的合理化造成影響。融資租賃是一種新型的融資方式,具有所有權(quán)和使用權(quán)分離、租賃方式靈活以及稅收節(jié)約等優(yōu)勢(shì),再加上項(xiàng)目融資具有的項(xiàng)目導(dǎo)向、有限追索權(quán)、風(fēng)險(xiǎn)分擔(dān)等特點(diǎn),項(xiàng)目融資租賃模式可以使電力企業(yè)利用有限的資金發(fā)揮杠桿作用,利用合理的風(fēng)險(xiǎn)控制措施和收益分配方案撬動(dòng)更多社會(huì)資金參與項(xiàng)目建設(shè),發(fā)揮“四兩撥千斤”的作用。電力建設(shè)項(xiàng)目既可以獲得急需的項(xiàng)目建設(shè)資金,又可以在傳統(tǒng)的銀行信貸方式之外開(kāi)辟一條利息負(fù)擔(dān)更輕、企業(yè)還款壓力更小的融資渠道。本文主要闡述了在電力建設(shè)項(xiàng)目中應(yīng)用項(xiàng)目融資租賃模式的方式。首先介紹了融資租賃的基本形式和特征,以及項(xiàng)目融資的概念及其特點(diǎn),并初步探討了融資租賃和項(xiàng)目融資在電力建設(shè)項(xiàng)目中結(jié)合應(yīng)用的可能性。繼而介紹并分析了不同的租金償還模式及對(duì)承租人收益影響的基礎(chǔ)上,通過(guò)不同融資方式給承租人綜合融資成本造成的不同影響,并通過(guò)實(shí)證對(duì)比的方式驗(yàn)證了項(xiàng)目融資租賃新模式應(yīng)用于電力建設(shè)項(xiàng)目在經(jīng)濟(jì)上的可行性。最后基于租賃雙方的角度對(duì)項(xiàng)目融資租賃合同制定的要點(diǎn)和項(xiàng)目不同時(shí)期租賃雙方的責(zé)權(quán)約束和風(fēng)險(xiǎn)分配方式。本文主要的貢獻(xiàn)在于創(chuàng)造性地提出了項(xiàng)目融資租賃模式以及以承租人綜合融資成本為標(biāo)準(zhǔn)的融資評(píng)價(jià)體系。通過(guò)有機(jī)融合融資租賃和項(xiàng)目融資所具有的所有權(quán)和使用權(quán)分離、項(xiàng)目導(dǎo)向、有限追索和風(fēng)險(xiǎn)分擔(dān)等特點(diǎn),最終證明利用該模式在電力建設(shè)項(xiàng)目中是可行的。
[Abstract]:Due to the huge amount of investment in power construction projects often face the problem of lack of funds for construction, at the same time, the power industry has the characteristics of advanced, the investment construction must be ahead of other industries, or extremely easy to become the bottleneck of the overall development of the national economy and the reasonable of the entire economic structure caused by the impact. Financial leasing is a new way of financing that is separation of ownership and right to use, flexible lease and tax saving and other advantages, coupled with the project financing of project oriented, limited recourse, risk sharing, project financing lease mode power companies are able to use the Limited funds leverage, reasonable use of risk control measures and income distribution scheme leveraging more social capital to participate in the project construction, play "42 pounds". The electric power construction project can not only get a much-needed capital construction project Gold, and may be outside the traditional banking credit opened a interest burden lighter, smaller enterprises repayment pressure financing channels. This paper mainly discusses the application of project financing lease mode in electric power construction projects. First introduced the basic form and characteristics of financial leasing, as well as the concept and characteristics of project financing, and preliminary Study on the financing lease and project financing in electric power construction projects with the possibility of the application. Then introduces and analyzes the different rent repayment mode on the basis of the lessee and the income effect, through different ways of financing to influence overall financing costs caused by the lessee, and the application of new pattern of project financing lease in electric power construction project economic feasibility is verified by empirical way. Finally, based on the perspective of both leasing project financing lease contract to develop Right restriction and risk distribution and different period of the lease between the two sides. The main contribution of this paper is creatively put forward the mode of project financing lease and financing evaluation to the lessee for comprehensive financing cost standard system. Through the organic integration of financial leasing and financing of this project has the ownership and use right separation, project oriented, characteristics limited recourse and risk sharing, and ultimately prove that the model is feasible in electric power construction projects.

【學(xué)位授予單位】：北京交通大學(xué)
【學(xué)位級(jí)別】：碩士
【學(xué)位授予年份】：2017
【分類號(hào)】：F832.49;F426.61

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本文編號(hào)：1379036