构建我国铁路运输设备融资租赁模式的创新研究

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1、北京交通大学硕士学位论文构建我国铁路运输设备融资租赁模式的创新研究姓名：甘凯元申请学位级别：硕士专业：会计学指导教师：丁慧平20070601北京交通大学硕士学位论文ABSTRACtAbstractAtpresent。china’srailroadconstructionisjustinthefastdevelopment．Accordingto(mid—long-termrailwaynetworkprogramming》。duringtheperiodofthe114five-year-plan

2、developmentofchinarailway，anewrailwaywith19800kilometerswilladdherrailway．andtheinvestmentwillmatchto1250billion．Bytheyearof2020，chinawillexpectherrailwayto100thousandkilometerswiththerateofelectrizationandduplicatelineto50％’thescaleofinvestmentwillre

3、achtomorethan2000billion．Duringtheyearfrom2007to2010，thecapitalconstructionaⅢountofinvestmentwillcontinuekeepthefastgrowth；itcanbeestimatethattheaverageamountoftheinvestmentwillreachto271．2billionorso．Afinancingchannelwithlargescaleandmulti-participat

4、ionwillbeneededforchinatomeetthebiggap．Financingleaseisthecreatareofinnovationofcreditwiththehistoryof50years．Commerceandfinanceoftenbecomepartactionofthefinancinglease．Withtheoperationoffinancinglease．thecapitalofindustryandbankwillreceivecombination

5、；betterfinancingchannelswillbeappeared．Withthequickdevelopmentofeconomy。theinnovationmodeloffinancingleasecomesout，whichmadethefinancingleasebecomeflexibleandwidelyused．Itcanbesignificativeactionifamodeloffinancingleasethatbefitforthecharacterofchina’

6、srailwaycanbefound．Thepapersetsupfinancingleasemodelforchina’srailwaybyanalyzingthecharactersmentionedabove．Thispaperisdividedintosixparts：Thefirstpartisintroduction；itdiscussesthebackgroundofthepaper，significanceoftheme，theaimoftheresearchandtheschem

7、eofthepaper．Thesecondpart，thepaperfindsthedevelopment，character，andapplicabilityoffinancinglease：italsodiscussessomebasictheoriesandpracticeofthefinancingleasemodel．Thethirdpartofpaperlayouttheinnovationmodeloffinancinglease，settingupfinancialleasemod

8、el，definingitanditsparticipants，discussitsoperationflow,theroleoftheparticipants．Thefourthpartofthepaper，discussesthecombinationofchina’srailwayfinanceandfinancinglease，thebaseandrulesthatsupportthefinancingleasemodel，analyzingthefeasibilityof