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论文编号：	8068
作者编号：	2120132547
上传时间：	2015/12/11 16:06:05
中文题目：	融资租赁在我国政府采购中的模式研究及其应用
英文题目：	The Research of Financial Leasing Model in Government Procurement and its Application
指导老师：	王全喜
中文关键字：	融资租赁；政府采购；模式
英文关键字：	Financial leasing; Government procurement; Business model
中文摘要：	政府采购是政府利用财政资金向社会购买产品或服务的行为，其资金来源只能来源于财政资金或政府借款。由于我国城市化总体水平较低，而人民对社会公共服务水平要求不断提升，导致政府在社会公共开支上的资金压力逐步增大。融资租赁的实质是以实物资产租赁方式提供的资金融通行为，是基于资产所有权和使用权分离为基础发展出的服务方式。因此通过融资租赁方式参与政府采购，能有效缓解政府当年财政支出资金压力，解决社会公共管理服务方面急需的固定资产购置需求，提升社会公共服务水平。由于融资租赁对接政府采购尚属新鲜事物，因此如何选择适合采购状况的融资租赁合作模式，如何通过制度设计确定中标融资租赁服务方案便成为推广融资租赁在政府采购中应用必须要解决的现实问题。本文通过梳理融资租赁及政府采购相关理论及融资租赁业务模式，结合当前融资租赁和政府采购的适用范围，构建了目前政府采购中融资租赁应用的两种模式，即融资租赁采购招标模式和融资租赁服务招标模式。本文通过剖析两种模式在我国政府采购实践中的具体案例，总结了两种模式的优劣势，提出了两种业务模式的选择依据，并指出融资租赁服务招标模式是未来融资租赁与政府采购相结合的主流模式。最后文章就融资租赁服务招标模式在制度设计、流程、配套政策等方面提出了优化改进方案，为融资租赁在政府采购中的应用推广提出了指导性建议。
英文摘要：	Government procurement is the behavior that the government use fiscal funds to purchase a product or service from the community, the sources of funding can only come from fiscal funds or government borrowing. Due to the lower overall urbanization in China and the continuing increase of the public service level requirements, the pressure on the government funding of public spending gradually increased. The essence of finance lease financing is the behavior that based on physical assets which is provided by the way of lease, and it takes the separation of ownership and use of assets as a basis for the development of the service. Therefore the government can effectively alleviate the financial pressure on fiscal expenditure, settle the fixed asset purchase need of the social and public administration services to improve the public services by way of government procurement through finance lease. Since finance leases docking government procurement is still a new thing, so how to choose suitable conditions for finance lease procurement cooperation model, how to determine the winning financial leasing services program through system design will become reality problem in government procurement to promote financial leasing in the application. This paper combs through financial leasing and related theories of government financing and leasing business model, combined with the scope of the current financial leasing and government procurement, constructed two models which is proper for financial leasing used in government procurement，that contains financial leasing procurement tenders mode and financial leasing services tenders mode. This paper analyzes the specific case of two modes in the government procurement practices of Chinese, summarizes the advantages and disadvantages of the two models proposed two business models are selected on the basis, and pointed out that financial leasing services bidding model should be used in the economically developed regions. The paper also provide the improved program of system design, process and supporting policies based on financial leasing services bidding model and put forward guidance and suggestion of the application of financial leasing in the government procurement.
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