国有大型疏浚企业设备租赁的决策选择研究

发布时间：2018-03-06 18:20

本文选题：设备租赁　切入点：经济性分析　出处：《华东理工大学》2015年硕士论文　论文类型：学位论文

【摘要】：国有大型疏浚企业的主要施工设备为大型疏浚工程船舶,在工程建设项目的施工过程中,施工设备的运行成本占总施工成本极高的比例。因此对于租赁设备的运用,是大型疏浚企业快速扩展产能、降低施工成本一个有效途径。然而在大型疏浚设备的租赁方面,由于大型疏浚设备的特性,与普通的设备租赁存在较为明显的区别,因此需要对疏浚设备租赁的经济性进行分析,以明确设备租赁对大型疏浚企业的适用性。本文简单介绍了设备租赁的发展历史和目前国内设备租赁的发展现状,对经营租赁、融资租赁、自有资金全款购买设备和贷款购买设备四种设备获取方案进行了全面的对比,并从设备租赁价格,企业净现金流的角度,对四种设备获取方案进行了短期和长期的经济性分析。同时,针对大型疏浚设备的特点和疏浚企业购买、租赁设备的主要方式,文中进行了设备租赁、购买的实例计算分析,分别给出了企业短期、长期设备投资的建议。最后,文中对国有大型疏浚企业关于租赁设备管理和设备租赁决策就成本控制、风险规避、租赁设备评价等方面提出了相关建议,并讨论了关于开展施工企业自有施工设备出租业务的可行性,从经营租赁、融资租赁、综合租赁三个角度进行了简单分析,提出了不同模式下的风险以及应对策略。
[Abstract]:The main construction equipment of state-owned large dredging enterprise is large dredging engineering ship. In the construction process of engineering construction project, the operating cost of construction equipment accounts for a very high proportion of the total construction cost. It is an effective way for large dredging enterprises to rapidly expand production capacity and reduce construction cost. However, in the leasing of large dredging equipment, there are obvious differences between large dredging equipment and ordinary equipment leasing because of the characteristics of large dredging equipment. Therefore, it is necessary to analyze the economy of dredging equipment lease in order to make clear the applicability of equipment lease to large dredging enterprise. This paper briefly introduces the development history of equipment lease and the present development situation of domestic equipment lease, and the operating lease. Four kinds of equipment acquisition schemes, such as financing lease, owned funds to purchase equipment in full and loans to purchase equipment, are compared comprehensively, and from the point of view of the equipment rental price and the net cash flow of the enterprise, The short-term and long-term economic analysis of four kinds of equipment acquisition schemes are carried out. At the same time, aiming at the characteristics of large dredging equipment and the main ways of purchasing and leasing equipment by dredging enterprises, this paper makes a calculation and analysis of equipment leasing and purchasing examples. Finally, the paper puts forward some suggestions on cost control, risk aversion, rental equipment evaluation and so on for state-owned large dredging enterprises on leasing equipment management and equipment leasing decision. This paper also discusses the feasibility of developing construction equipment rental business in construction enterprises, analyzes the risks and countermeasures in different modes from three angles of operating lease, financing lease and comprehensive lease.
【学位授予单位】：华东理工大学
【学位级别】：硕士
【学位授予年份】：2015
【分类号】：F721

【参考文献】