基于承租人的電網(wǎng)建設(shè)項(xiàng)目融資租賃模式的應(yīng)用研究.pdf

1、華北電力人學(xué)碩十學(xué)位論文摘要本文首先分析了融資租賃的基本特征，比較分析了融資租賃與其他幾種項(xiàng)目融資模式的區(qū)別，在此基礎(chǔ)上進(jìn)行了融資租賃的應(yīng)用條件分析。接著在中國(guó)電網(wǎng)建設(shè)和融資租賃特點(diǎn)研究的基礎(chǔ)上提出了電網(wǎng)融資租賃建設(shè)模式，并分析了該模式的可行性和應(yīng)用要點(diǎn)。然后基于承租人的角度分析了在融資租賃模式中幾種主要的租金償還模式對(duì)承租人收益的影響，在此基礎(chǔ)上提出了承租人對(duì)租金償還模式選擇評(píng)價(jià)的主要指標(biāo)，并對(duì)建立的指標(biāo)體系進(jìn)行了綜合評(píng)價(jià)。最后，基于

2、承租人的角度對(duì)融資租賃合同的制訂進(jìn)行了討論，提出了融資租賃各階段合同制訂的要點(diǎn)和相應(yīng)的合同模板。關(guān)鍵詞:電網(wǎng)，承租人，融資租賃，項(xiàng)目融資AbstractThisPaPerfirstlyanalysesthebasiccharaeteristiesoffinancialleasingandthediffereneesbetweentheProjeetfinaneialmodes，besidesanalysestheaPPlieatione

3、onditionoffinaneialleasingmode.OnthebasisofresearehingtheehareeteristiceofthePowernetworkeonstruetionandthefinaneialleasingmode，analysesthePossibilityoftheaPPlieationinPowernetworkconstruetionarea.Byanalysinganddiseussin

4、gtheProceedsaeeountfdifferentrentrePaymodes，thisPaPergivesouttheindexsystermofseleetionevaluationforleasees.Basedontheleasee’5PersPeetive，disseussesthePointsofeontraetmakinggiveoutaPrimaryeontraetmodelofProjeetfinaneiall

5、easing.LiuNa(ManagementSeieneeandEngineering)DireetedbyProf.HuangWenjieKeywds:Powernetwk，finaneialleasing，leasee，Projeetfinaneing華北電力大學(xué)碩十學(xué)位論文2.3.1租賃期限不同....................................................................

6、...……82.3.2雙方責(zé)任劃分不同................................................................................……82.3.3合同類型不同.....................................................................……82.3.4租賃期滿資產(chǎn)處理方式不同..................

7、...............................................……92.3.5會(huì)計(jì)處理不同.........................................................……92.4融資租賃的兩種發(fā)展模式....................................................................……，.……92.4.1應(yīng)用范圍不

8、同......................................................……，....................，……92.4.2融資擔(dān)保不同.....................................................................……92.4.3風(fēng)險(xiǎn)分擔(dān)不同............................................

9、..............................……92.5融資租賃模式與其它項(xiàng)目融資模式對(duì)比...................................................……102.5.1項(xiàng)目融資的基本特點(diǎn)...........................................................................……102.5.2項(xiàng)目融資模式對(duì)比......

10、......................................................................……112.6融資租賃模式優(yōu)勢(shì)體現(xiàn).............................................................................……122.6.1實(shí)現(xiàn)產(chǎn)權(quán)與經(jīng)營(yíng)權(quán)分離.....................................

11、..................................……122.6.2實(shí)現(xiàn)表外融資.......................................................……，........................……122.6.3轉(zhuǎn)移風(fēng)險(xiǎn)............................................................................

12、.................……122.7我國(guó)電網(wǎng)行業(yè)融資租賃的可行性.............................................……，..........……132.7.1電網(wǎng)建設(shè)項(xiàng)目的經(jīng)濟(jì)現(xiàn)狀...................................................................……132.7.2基于承租人的角度分析電網(wǎng)建設(shè)融資租賃模式的優(yōu)勢(shì).....

13、.................……142.7.3電網(wǎng)建設(shè)項(xiàng)目融資租賃模式...............................................................……巧第三章基于承租人的融資租賃項(xiàng)目租金償還模式選擇評(píng)價(jià).............................……193.1基本的租金償還模式..............................................

14、...............……，.............……193.1.1基本參數(shù)表..........................................................................................……193.1.2租金的基本償還模式...................................................................

15、.......……，193.2租金償還方式對(duì)承租人收益的影響...........................................................……233.2.1項(xiàng)目經(jīng)營(yíng)期現(xiàn)金流量的組成.......……，.................................................……243.2.2不同租金償還模式下的收益曲線............................

16、............................……253.3租金模式選擇評(píng)價(jià)指標(biāo)的建立...................................……，........................……293.3.1年平均收益..........................................................................................……293.

17、3.2資金成本……，......................................................................................……293.3.3操作難易程度......................................................................................……303.3.4承租人偏好.........

18、..……，........................................................................……303.3.5出租人偏好……，...................................................................................……313.4租金模式的選擇.............................