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| 论文编号： | 12802 | |
| 作者编号： | 2320190487 | |
| 上传时间： | 2021/12/9 12:48:43 | |
| 中文题目： | JT公司并表类资产证券化融资方案设计研究 | |
| 英文题目： | Research on the design of asset securitization financing scheme of JT Company | |
| 指导老师： | 黄福广 | |
| 中文关键字： | 资产证券化;有限合伙;并表;方案设计;策略研究 | |
| 英文关键字： | ABS;limited partnership;consolidated financial statement;scheme design;strategy research | |
| 中文摘要： | 近年来，“三去一降一补”是国家层面的施政纲要，稳经济是第一要务，去杠杆是过程管理，而经济结构调整是手段，从而全面推进供给侧改革。2018年9月，国家国资委下发《关于加强国有企业资产负债约束的指导意见》等文件，对国企的资产负债率下降提出明确要求。JT公司在满足防控风险和加大建设项目投资的双重目的下，开始采用永续债的融资工具。2020年开始，资产证券化产品结合有限合伙企业的架构，作为新型的混合融资工具，在证券交易所市场和交易商协会发行，且发行规模逐年递升。 本文以JT公司的视角，对混合融资工具进行策略研究，并且为其设计并表类资产证券化产品融资方案，具备创新意义。另外，本文结合资产证券化的概念、特征和基础理论进行了重点思考，并且在会计准则上对资产证券化产品的并表进行了理论分析。 资产证券化产品本身具备盘活资产的功效，通过设置有限合伙企业股权和信托债权的架构，实现资产负债率下降的目的。除此之外，本文希望通过对资产证券化产品结合会计理论的探索，为资产证券化的创新和发展带来一定的借鉴和参考。 | |
| 英文摘要： | In recent years, the State has advocated the "three deleveraging, one reduction, and one complement" policy, which requires national economy reducing the debt leverage, adjusting the economic structure, and promoting supply-side reform. In September 2018, the SASAC issued and other documents, requiring SOES to reduce the asset-liability ratio. Under the dual purpose of risk prevention and increasing investment, JT Company have adopted hybrid financing tools such as perpetual bond. Since 2020， asset-backed securitization combined with the structure of limited partnership, as a new hybrid financing tool, have been issued in the stock exchange market and NAFMII, and the issuance scale is increasing per year. This thesis studies the strategy of hybrid financing tools from the perspective of JT company, and designs the financing scheme of asset securitization consolidated in finance statement for it which has important innovation significance. In addition， this thesis focuses on the concept, characteristics and basic theory of ABS, and makes a theoretical analysis of asset-backed securitization consolidated in finance statement according accounting standards. The traditional ABS has the effect of revitalizing assets, and through setting the structure of limited partnership equity and trust debt, it extends the purpose of reducing the asset-liability ratio in finance statement. In addition, this thesis hopes to bring some reference for the innovation and development of ABS by exploring the accounting theory. | |
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