項目融資租賃租金計價方法研究.pdf

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3、 指 導(dǎo) 教 師 簽字： 日 期： 年 月 日 ABSTRACT More construction projects have been started under the influence of national strategies, such as “along the way” and “made in China”. These projects hav

4、e led the development of project financing lease. Now project financing lease plays an important role in equipment leasing of large-scale construction projects. At present, as a new form of finance lease, the project fin

5、ancing lease is still at an early stage in China’s practical application, and its policies, research and the rental pricing methods are not perfect. However, the project financing lease will have a significant impact on

6、the capital market’s operation. Therefore, when the economy is rapid growth in China, the research on the rental pricing methods of project financing lease has great significance. This paper analyzes calculating method f

7、or lessor’s cost rates and profit margins on the basis of relevant studies, and builds general and optimal models for lessor rental valuation on project financing leases from the perspective of equipment in large constru

8、ction projects, with a view to help financing lease companies. The content of this article is divided into five parts: The first part focuses on related theories of the financing lease and project financing lease , and t

9、he difference between them; The second part analyzes the existed rental valuation methods ,then studies process、 assumptions and factors for project financing leases; The third part concludes the lessor’s costs, and prop

10、oses the cost calculation method, finally verifies the applicability and operability of the method; The forth part establishes three models for the lessor rental denominated, one general model and two optimal models; The

11、 fifth part introduces a project case to improve these models rationality universality. Innovation of this paper are proposing the concept and calculation method for the lessor’s cost rate, and establishing three models

12、for the lessor rental denominated, one general model and two optimal models. These models are simple and easy to understand, these are proposing with a view to help the lessor in project financing leases rental valuation

13、. However, these models have some assumptions. In practical applications, project might be more complex, and there are various factors to influence the rent. Therefore, the follow-up studies can focus on the leasing proj

14、ect risk, tenant's qualification rank and the lessor’s benefits. Meanwhile, the sensitivity of parameters in the model is a major direction for future research. Key words: project financing lease，the lessor’s cost ra