本文選題：基礎(chǔ)設(shè)施 + 融資租賃��； 參考：《浙江理工大學(xué)》2017年碩士論文

【摘要】：基礎(chǔ)設(shè)施是一個(gè)國家經(jīng)濟(jì)長期持續(xù)穩(wěn)定發(fā)展的重要基礎(chǔ),基礎(chǔ)設(shè)施建設(shè)資金需求龐大,建設(shè)及回收期限長,融資租賃以其靈活性、便捷性很好的匹配這些特性�；A(chǔ)設(shè)施融資租賃可以更好服務(wù)于產(chǎn)業(yè)結(jié)構(gòu)調(diào)整,促進(jìn)社會(huì)經(jīng)濟(jì)發(fā)展,是值得推廣、極具發(fā)展前景的建設(shè)融資方式。本文通過理論與項(xiàng)目具體分析兩大方向研究ZJ租賃公司在基礎(chǔ)設(shè)施融資租賃項(xiàng)目決策。理論方面梳理了基礎(chǔ)設(shè)施和融資租賃的概念、分類和特點(diǎn)等,結(jié)合基礎(chǔ)設(shè)施的特點(diǎn)對引入融資租賃優(yōu)勢和意義進(jìn)行分析。具體項(xiàng)目為一個(gè)典型的地方政府市政工程引入融資租賃的案例,分析了地方經(jīng)濟(jì)情況和城市規(guī)劃,收集了地方政府財(cái)政收入和政府平臺(tái)公司經(jīng)營情況、資金等數(shù)據(jù),探討可能遇到的法律、信用風(fēng)險(xiǎn)等問題,設(shè)計(jì)基礎(chǔ)設(shè)施融資租賃方案;在方案實(shí)施后對比了融資租賃與傳統(tǒng)信貸方式對操作效率、資金成本和現(xiàn)金流的影響,并建立了資金預(yù)測模型對承租人償債壓力進(jìn)行測試,總結(jié)了基礎(chǔ)設(shè)施引入融資租賃的意義。研究發(fā)現(xiàn):融資租賃作為融資平臺(tái)使得融資方式更加多樣化,充分吸收社會(huì)資本參與,減少對銀行信貸的過度依賴;同銀行信貸側(cè)重于融資人歷史資信情況、對融資人的自身實(shí)力要求較高相比,融資租賃更側(cè)重于資產(chǎn)本身的質(zhì)量和未來產(chǎn)生的現(xiàn)金流能力,ZJ租賃公司項(xiàng)目的實(shí)施的使得基礎(chǔ)設(shè)施融資效率更高,降低了出租人和承租人操作成本;基礎(chǔ)設(shè)施借助融資租賃解決了融資人資金流動(dòng)性不足的問題,同時(shí)不會(huì)過度增加融資人的債務(wù)負(fù)擔(dān),債務(wù)隨著經(jīng)營資金流入逐步釋放,國家在融資租賃的稅收優(yōu)惠的進(jìn)一步降低了融資成本,是一個(gè)雙贏的項(xiàng)目。
[Abstract]:Infrastructure is the important foundation of a country's long-term sustained and stable development of economy. The infrastructure construction needs huge funds, the construction and recovery period is long, and the financing lease matches these characteristics with its flexibility and convenience. Infrastructure financing lease can better serve the adjustment of industrial structure and promote social and economic development. This paper studies the decision of ZJ leasing company in infrastructure finance lease project through theoretical and project analysis. In theory, the concept, classification and characteristics of infrastructure and financial leasing are combed, and the advantages and significance of introducing financial leasing are analyzed in combination with the characteristics of infrastructure. The specific project is a typical case of local government municipal projects introducing financial leasing, analyzes the local economic situation and urban planning, collects local government revenue and government platform company operations, funds and other data. This paper discusses the possible problems of law, credit risk and so on, designs the financing lease scheme of infrastructure, and compares the effects of financial lease and traditional credit mode on operation efficiency, capital cost and cash flow after the implementation of the scheme. The capital forecast model is established to test the lessee's debt repayment pressure, and the significance of introducing financial lease to infrastructure is summarized. It is found that financial leasing as a financing platform makes financing more diversified, fully absorbs social capital participation, reduces excessive reliance on bank credit, and focuses on the historical credit situation of financiers. Compared with the finder's own strength, the financial lease focuses more on the quality of the asset itself and the cash flow capacity generated in the future. The implementation of the ZJ leasing company project makes the infrastructure financing more efficient. The operating costs of lessors and lessees are reduced; the infrastructure solves the problem of illiquidity of the financiers by means of financial leases, while the debt burden of the financiers is not unduly increased, and the debts are gradually released with the inflow of operating funds. The national tax preference in financing lease further reduces the financing cost, is a win-win project.
【學(xué)位授予單位】：浙江理工大學(xué)
【學(xué)位級(jí)別】：碩士
【學(xué)位授予年份】：2017
【分類號(hào)】：F832.49;F572.88

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