本文選題：資產(chǎn)證券化　切入點(diǎn)：未來現(xiàn)金流預(yù)測(cè)　出處：《遼寧大學(xué)》2014年碩士論文

【摘要】：在中國(guó)的北方地區(qū)，冬季的城鎮(zhèn)供暖問題隨著經(jīng)濟(jì)的發(fā)展逐漸成為了影響人民生活水平的重要問題。鍋爐供熱企業(yè)作為重要的基礎(chǔ)設(shè)施建設(shè)不僅要滿足企業(yè)正常生產(chǎn)和居民生活質(zhì)量等方面的需求，更要探尋長(zhǎng)遠(yuǎn)的發(fā)展方向。對(duì)每一個(gè)供熱企業(yè)來說要想生存和發(fā)展就必須重視不斷地進(jìn)行技術(shù)更新和設(shè)備改造，但由于許多供熱企業(yè)是從計(jì)劃經(jīng)濟(jì)過渡到市場(chǎng)經(jīng)濟(jì)中來的，由于先天不足造成的融資的困難，除了政府的合理補(bǔ)貼和銀行貸款外，企業(yè)依然會(huì)形成很大的資金缺口。此時(shí)，漸漸興起的資產(chǎn)證券化業(yè)務(wù)作為一種新型的融資方式走入了這些苦于資金流轉(zhuǎn)企業(yè)的視野，能夠?qū)⑺麄兯鶕碛械牟豢闪鲃?dòng)的資產(chǎn)轉(zhuǎn)化為高流動(dòng)性、高收益性的資產(chǎn)，使得他們看到了發(fā)展的曙光。資產(chǎn)證券化，有利的解決了融資難的問題，它使得全社會(huì)的資金更好的循環(huán)利用起來，更加促進(jìn)了民生行業(yè)乃至其他行業(yè)的發(fā)展。 本文系統(tǒng)的研究了資產(chǎn)證券化的過程，并以A公司為例，結(jié)合供熱企業(yè)自身特點(diǎn)，詳細(xì)介紹了資產(chǎn)評(píng)估在資產(chǎn)證券化中的作用，以及以資產(chǎn)證券化為目的的價(jià)值評(píng)估的基本思路與重要關(guān)注事項(xiàng)。從資產(chǎn)證券化的介紹，了解評(píng)估的特定目的，通過標(biāo)的資產(chǎn)的資產(chǎn)證券化選擇確定評(píng)估范圍，，分析收益法權(quán)評(píng)估的特點(diǎn)來確定評(píng)估方法，最終得出評(píng)估結(jié)論，提出參考意見以保證資產(chǎn)證券化的順利進(jìn)行。通過對(duì)A公司的案例分析，重點(diǎn)理解該類型評(píng)估，為資產(chǎn)評(píng)估新業(yè)務(wù)作出方法指導(dǎo)。資產(chǎn)證券化的介入，使得我國(guó)經(jīng)濟(jì)發(fā)展得到了良好的循環(huán)及發(fā)展，另一方面促進(jìn)了城市建設(shè)資金的擴(kuò)充，因此對(duì)資產(chǎn)證券化這類業(yè)務(wù)的深入研究是不可或缺的。
[Abstract]:In the northern part of China, the urban heating problem in winter has gradually become an important problem affecting the people's living standard with the development of economy.As an important infrastructure construction, boiler heating enterprises should not only meet the needs of enterprises in normal production and residents' quality of life, but also explore the long-term development direction.For every heating enterprise, in order to survive and develop, it is necessary to attach importance to the continuous technological renewal and equipment transformation. However, many heating enterprises are coming from the planned economy to the market economy.Due to the difficulty of financing caused by natural shortage, besides the reasonable subsidy and bank loan, enterprises will still form a large fund gap.At this time, the emerging asset securitization business as a new type of financing into the vision of these cash-flow enterprises, they can turn their illiquid assets into highly liquid, high-profitability assets.They saw the dawn of development.Asset securitization helps to solve the problem of financing difficulties, it makes the whole society better recycling of funds, and promotes the development of people's livelihood industry and even other industries.This paper systematically studies the process of asset securitization, and taking A company as an example, combined with the characteristics of heating enterprises, introduces in detail the role of asset evaluation in asset securitization.And asset securitization as the purpose of the value evaluation of the basic ideas and important concerns.From the introduction of asset securitization, understand the specific purpose of evaluation, determine the scope of evaluation through the choice of asset securitization of underlying assets, analyze the characteristics of the right to income approach to determine the evaluation method, and finally draw the evaluation conclusions.Suggestions are put forward to ensure the smooth progress of asset securitization.Through the case analysis of A Company, the emphasis is put on understanding this type of evaluation and providing method guidance for the new business of asset evaluation.The intervention of asset securitization makes the economic development of our country get good circulation and development, on the other hand, it promotes the expansion of urban construction funds, so it is indispensable to study such business as asset securitization.
【學(xué)位授予單位】：遼寧大學(xué)
【學(xué)位級(jí)別】：碩士
【學(xué)位授予年份】：2014
【分類號(hào)】：F275;F832.51;F299.24

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本文編號(hào)：1726693