我国民营航运企业境外期租融资的案例研究(硕士)

我国民营航运企业境外期租融资的案例研究(硕士)(论文35000字) 
摘  要
自改革开放以来，民营经济的发展势头之强劲，远远超越了国民经济发展形势的平均水准，中国航运产业是伴随着中国经济的发展而逐渐成长壮大的。国际贸易市场的巨大需求直接带动了中国航运产业的发展，中国航运企业体系主要以国家和地方国有企业为主，但改革开放之后，民营企业在航运产业中的地位不断提升，整体规模已经占据半壁江山。处于动态发展中的航运企业急需资金来扩大规模，融资需求巨大。
本文通过分析境外期租融资方式，并与融资租赁方式进行比较，对航运企业的融资提出了开创性的建议，并通过A公司成功的境外期租融资案例，分析了该融资方式的模型构建和关键结点，提出了财务决策的经济计量模型，论证了其存在并成功的原因和优势，并对我国民营航运企业的采取这一融资方式提出了客观建议。文章首先通过文献综述梳理了融资领域和航运企业相关的研究成果，分别论述了航运业的租船运输和期租融资方式的理论基础，具体采用案例分析对理论研究进行验证和分析，最终得出结论，提出航运企业在选取融资方式时，要根据自身条件和经济环境来稳妥地进行融资决策。
本文研究方法为案例分析与理论论证结合，创新点在于写作目的是希望引起民营航运企业对境外期租融资方式的重视，引发关于中小民营航运企业在实践中对融资方式的思考和探索，
关键词： 民营航运企业 境外期租融资 融资租赁 财务决策

Abstract
Since the reform and opening up, the development of private economy is far beyond the average level of national economy situation. China's shipping industry is growing gradually in this case. The huge demand of international trade directly led to the development of China's shipping industry. China's shipping enterprise system was mainly composed of national and local state-owned enterprises, but after the reform and opening up, the amount of private enterprises in shipping industry is now fifty percent. In the dynamic development of shipping, private companies are in urgent need of money to expand the scale.
  This article analysis offshore time-charter lease financing, comparing with the way of financing lease. Suggestions are put forward for private shipping company's financing.The example of company A has a successful experience on offshore time-charter lease financing case, so that the analysis of this case will be a model for other companies. The analysis contains keynotes and procedures, as well as financial decisions.It also provides the reason why the case is successful and what to be learned by others.This paper has gone through the literature review related enterprise financing and shipping companies operation research results, followed by respectively discussion about the shipping time-chartering and the theoretical basis of lease financing.And the specific case study finally come to the conclusion that private shipping companies should concentrate the selection of financing methods, according to their own conditions and economic environment for financing decisions.
    In this paper, the research method is the analysis of cases and theoretical argument. The innovation point lies in the purpose which is to make private shipping enterprises pay attention to offshore time-charter lease financing. Besides, we would like to give private shipping companies a chance to reconsider their domestic and international economy situation,allowing themselves a better survival and development space.

Key Words： Private shipping company; Offshore time-charter lease financing; Financing lease; Financial decisions
 
 目 录
学位论文原创性声明    3
学位论文版权使用授权书    4
摘  要    5
第1章 绪论    1
1.1 研究背景及意义    1
1.2文献综述    4
1.3 论文的创新点    7
1.4 研究内容    7
1.5 研究方法    8
第2章 相关理论基础    8
2.1 融资    8
2.1.1融资的含义    8
2.1.2 融资的目的    9
2.1.3融资的方式    9
2.1.4 中小企业常用融资方式    11
2.2 航运    13
2.2.1航运的含义    13
2.2.2航运运输方式分类    13
2.2.3不定期船运输方式的特点    16
2.2.4不定期船运输方式的性质    17
2.3 境外期租融资    17
2.3.1境外期租融资的含义    17
2.3.2融资租赁的含义    18
2.3.3船舶期租融资与船舶融资租赁的关系    19
2.3.4 境外期租融资的优势    20
2.4 本章小结    24
第3章   A公司境外期租融资的案例    24
3.1 案例背景    24
3.2  A公司的境外期租融资    24
3.2.1 境外期租融资实例    25
3.2.2 境外期租融资模式的构建    26
3.3 A公司境外期租融资案例分析    29
3.3.1 A公司境外期租融资成功实现的关键点    30
3.3.2境外期租融资依据的主要法律文本    32
3.4 A公司境外期租融资的财务决策    35
3.5 本章小结    38
第4章 对我国民营航运企业境外期租融资的建议    38
4.1 交船前的风险分析及防范方法    38
4.2交船后的风险分析及防范方法    39
4.3 本章小结    40
第5章 结论及启示    40
主要参考文献    44
致谢    46