我國鐵路機(jī)車車輛融資租賃法律問題研究
發(fā)布時(shí)間:2018-06-19 17:53
本文選題:鐵路機(jī)車車輛 + 融資租賃; 參考:《北京交通大學(xué)》2017年碩士論文
【摘要】:我國鐵路的跨越式發(fā)展面對巨大的資金需求,需要開辟大規(guī)模、多元化的融資渠道。目前我國鐵路事業(yè)處于鐵路融資體制改革的階段,作為鐵路融資的有效形式,融資租賃適用于鐵路機(jī)車車輛的融資,可以成為鐵路行業(yè)在既有融資方式之外的一個(gè)有益補(bǔ)充。隨著經(jīng)濟(jì)的快速發(fā)展,融資租賃的模式不斷創(chuàng)新,使其具有更為靈活的運(yùn)作方式和廣闊的適用空間。將融資租賃的特點(diǎn)和優(yōu)勢與我國鐵路融資特點(diǎn)相結(jié)合,建立適應(yīng)我國的鐵路機(jī)車車輛的融資模式,具有現(xiàn)實(shí)的意義。本文基于上述特點(diǎn),對我國鐵路融資租賃的法律問題進(jìn)行深入分析與研究,結(jié)合《開普敦公約》及《鐵路機(jī)車車輛議定書》,通過對我國鐵路機(jī)車車輛融資租賃模式的合同關(guān)系、出租人及承租人的權(quán)利義務(wù)、保證擔(dān)保及違約救濟(jì)進(jìn)行分析內(nèi)容進(jìn)行討論,構(gòu)建我國鐵路融資租賃的新模式,為我國鐵路機(jī)車車輛融資租賃體系的完善以及鐵路融資模式的健全提供一定的法律基礎(chǔ)。在結(jié)構(gòu)上,本論文分為六個(gè)部分。第一部分,引言,主要介紹了論文的選題背景以及選題的意義。第二部分,文章介紹了鐵路機(jī)車車輛融資租賃在我國的發(fā)展和運(yùn)用情況,論述了我國鐵路機(jī)車車輛融資租賃法律制度現(xiàn)狀。第三部分,分析了我國鐵路機(jī)車車輛融資租賃法律制度中存在的問題,著重分析了當(dāng)事人的權(quán)利和違約救濟(jì)制度。第四部分,文章論述了國外鐵路機(jī)車車輛融資租賃的多種模式,并著重分析了《開普敦公約》及《鐵路機(jī)車車輛議定書》。第五部分,對完善我國鐵路機(jī)車車輛融資租賃法律制度提出了相關(guān)建議,從法律制度、稅收政策、會(huì)計(jì)準(zhǔn)則和行政監(jiān)管等多方面提出了完善我國鐵路機(jī)車車輛融資租賃法律體系的建議,以及我國在具體制度中對于鐵路機(jī)車車輛融資租賃法律體系的完善。第六部分是總結(jié)。
[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.
【學(xué)位授予單位】:北京交通大學(xué)
【學(xué)位級別】:碩士
【學(xué)位授予年份】:2017
【分類號】:D922.296
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