我国铁路机车车辆融资租赁法律问题研究

发布时间：2018-06-19 17:53

本文选题：铁路机车车辆 + 融资租赁　；参考：《北京交通大学》2017年硕士论文

【摘要】：我国铁路的跨越式发展面对巨大的资金需求,需要开辟大规模、多元化的融资渠道。目前我国铁路事业处于铁路融资体制改革的阶段,作为铁路融资的有效形式,融资租赁适用于铁路机车车辆的融资,可以成为铁路行业在既有融资方式之外的一个有益补充。随着经济的快速发展,融资租赁的模式不断创新,使其具有更为灵活的运作方式和广阔的适用空间。将融资租赁的特点和优势与我国铁路融资特点相结合,建立适应我国的铁路机车车辆的融资模式,具有现实的意义。本文基于上述特点,对我国铁路融资租赁的法律问题进行深入分析与研究,结合《开普敦公约》及《铁路机车车辆议定书》,通过对我国铁路机车车辆融资租赁模式的合同关系、出租人及承租人的权利义务、保证担保及违约救济进行分析内容进行讨论,构建我国铁路融资租赁的新模式,为我国铁路机车车辆融资租赁体系的完善以及铁路融资模式的健全提供一定的法律基础。在结构上,本论文分为六个部分。第一部分,引言,主要介绍了论文的选题背景以及选题的意义。第二部分,文章介绍了铁路机车车辆融资租赁在我国的发展和运用情况,论述了我国铁路机车车辆融资租赁法律制度现状。第三部分,分析了我国铁路机车车辆融资租赁法律制度中存在的问题,着重分析了当事人的权利和违约救济制度。第四部分,文章论述了国外铁路机车车辆融资租赁的多种模式,并着重分析了《开普敦公约》及《铁路机车车辆议定书》。第五部分,对完善我国铁路机车车辆融资租赁法律制度提出了相关建议,从法律制度、税收政策、会计准则和行政监管等多方面提出了完善我国铁路机车车辆融资租赁法律体系的建议,以及我国在具体制度中对于铁路机车车辆融资租赁法律体系的完善。第六部分是总结。
[Abstract]:The leapfrog development of railway in our country faces the huge fund demand and needs to open up large-scale and diversified financing channels. At present, the railway industry in our country is in the stage of railway financing system reform. As an effective form of railway financing, financing lease can be applied to the financing of railway locomotive and rolling stock, which can become a beneficial supplement to the existing financing mode of railway industry. With the rapid development of economy, the mode of financial leasing has been innovated constantly, making it have more flexible operation mode and wide application space. It is of practical significance to combine the characteristics and advantages of financial leasing with the characteristics of railway financing in China and to establish a financing model for railway locomotives and rolling stock in China. Based on the above characteristics, this paper makes a deep analysis and research on the legal problems of railway financing lease in China, combining with the Cape Town Convention and the Protocol on Railway Locomotive and Rolling Stock, through the contractual relationship of the mode of financing lease for railway rolling stock in China. The rights and obligations of the lessor and the lessee, the guarantee of guarantee and the relief of breach of contract are discussed, and the new mode of railway financing lease in China is constructed. It provides a legal basis for the perfection of the financial leasing system of railway locomotive and rolling stock and the perfection of railway financing mode. In terms of structure, this paper is divided into six parts. The first part, introduction, mainly introduces the background and significance of the topic. In the second part, the article introduces the development and application of the financing lease of railway locomotive and rolling stock in our country, and discusses the present situation of the legal system of the financing lease of railway locomotive and rolling stock in our country. The third part analyzes the problems existing in the legal system of railway locomotive and rolling stock financing lease, focusing on the rights of the parties and the relief system of breach of contract. In the fourth part, the paper discusses various modes of foreign railway locomotive and rolling stock financing lease, and emphatically analyzes the Cape Town Convention and the Protocol on Railway Locomotive and Rolling Stock. In the fifth part, some suggestions are put forward to improve the legal system of financing lease of railway locomotive and rolling stock in China, including the legal system, tax policy, This paper puts forward some suggestions on how to perfect the legal system of railway locomotive and rolling stock financing lease in many aspects, such as accounting standards and administrative supervision, as well as the perfection of the legal system of railway locomotive and rolling stock financing lease in our country in the concrete system. The sixth part is a summary.
【学位授予单位】：北京交通大学
【学位级别】：硕士
【学位授予年份】：2017
【分类号】：D922.296

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