融资租赁公司参与地方融资平台项目的探讨与决策分析

发布时间：2018-03-23 05:34

本文选题：融资租赁　切入点：地方融资平台　出处：《厦门大学》2014年硕士论文　论文类型：学位论文

【摘要】：本文对融资租赁的一般业务模式和应用范围及特点进行了简要介绍,阐述了我国地方融资平台当前的发展状况和面临的巨大资金需求问题,并着重分析了我国的融资租赁公司特别是非银行系的融资租赁公司为我国地方融资平台开展的基础建设项目提供设备融资租赁服务的可行性及意义。同时,文中提出并重点分析了融资租赁公司参与地方融资平台基建项目应该遵循的风险控制原则。通过本文的写作,笔者希望有助于帮助我国的融资租赁公司在保证自身资金安全和不增加金融风险的前提下从地方融资平台的基建项目中获得合理的收益,并对我国融资租赁行业在风险控制和新市场的开拓等方面有一定的启发作用。笔者在提出了多条在与地方融资平台合作中须遵守的风险控制和项目评估的建议后,又与其实际工作相结合,通过详细描述笔者亲身参与的一家外资融资租赁公司与某地方融资平台成功合作的某供水工程设备租赁项目的细节及其审核、决策的过程,深入浅出地说明了其所提理论在实践当中的运用方法和价值。在实际案例分析中,笔者使用了会计学中的报表数据分析和公司理财中的未来现金流预测等财务分析工具,较好地将MBA学习生涯中掌握的财务知识运用到了实际工作当中。通过本文的阐述、分析和例证,笔者认为,在符合风险控制基本原则的前提下,融资租赁模式的引进一方面可以缓解我国地方融资平台在大规模基础建设项目中所面临的巨大资金压力、推动我国城镇化建设的发展,另一方面也丰富和拓展了我国融资租赁公司特别是非银行系的融资租赁公司的服务领域,从而为我国广大融资租赁公司开辟新的租赁市场和利润增长点。因此,我国的融资租赁业与地方融资平台在未来有广阔的合作空间。
[Abstract]:In this paper, the general business model, application scope and characteristics of financial leasing are briefly introduced, and the current development of local financing platforms in China and the huge financial needs are described. The paper also analyzes the feasibility and significance of providing equipment financing lease services for infrastructure projects carried out by local financing platforms in China, especially the non-bank financial leasing companies. At the same time, the paper analyzes the feasibility and significance of providing equipment financing lease services for the infrastructure projects carried out by local financing platforms in China. This paper puts forward and analyzes the risk control principles that financial leasing companies should follow in participating in local financing platform infrastructure projects. The author hopes to help the financial leasing companies in our country to obtain reasonable income from the infrastructure projects of the local financing platform on the premise of ensuring the safety of their own funds and not increasing the financial risks. It can enlighten the finance leasing industry in risk control and new market development. After putting forward several suggestions of risk control and project evaluation in cooperation with local financing platform, the author combines them with practical work. By describing in detail the details of a water supply project in which a foreign financial leasing company and a local financing platform have successfully cooperated, the details of the leasing project of a water supply project, as well as the process of auditing and making decisions, are described in detail. In the practical case analysis, the author uses financial analysis tools such as report data analysis in accounting and future cash flow prediction in corporate finance. The financial knowledge of MBA has been applied to practical work. Through the elaboration, analysis and illustration of this paper, the author thinks that under the premise of conforming to the basic principle of risk control, On the one hand, the introduction of financial leasing model can alleviate the huge financial pressure faced by local financing platforms in large-scale infrastructure projects, and promote the development of urbanization in China. On the other hand, it also enriches and expands the service field of financial leasing companies, especially non-bank financial leasing companies in China, thus opening up a new lease market and profit growth point for the majority of financial leasing companies in China. China's financing leasing industry and local financing platform in the future has a broad space for cooperation.
【学位授予单位】：厦门大学
【学位级别】：硕士
【学位授予年份】：2014
【分类号】：F832.39;F832.4

【参考文献】