资产证券化在铁路建设融资中的应用研究  

Research on the Application of Asset Securitization in Financing of China Railway Construction

作　　者：丁伟[1,2] 段丽[1] 

机构地区：[1]中南大学商学院 [2]广西壮族自治区铁路建设办公室政策法规处

出　　处：《财务与金融》2012年第2期20-23,共4页Accounting and Finance

基　　金：教育部人文社科基金项目(10YJA790011)

摘　　要：我国铁路高速发展,建设项目需要巨大的资金投入。面对铁路建设项目融资难的严峻现实,本文通过分析资产证券化应用于铁路融资的可行性,结合目前我国铁路建设项目的特点,从分段分期建成和一次性贯通建成两个方面对资产证券化在铁路建设融资中的具体运作模式进行研究,提出了现阶段我国铁路资产证券化可行的四种操作策略,为资产证券化在铁路项目融资中的应用提供理论支持。The railway in China is expanding rapidly. The construction of China railway demands huge capital investment. Facing the rigorous situation for construction financing,this paper has in-depth research on the feasibility study of applying asset-backed securities to railway construction project and the specific operation mode of railway construction project in which the ABS has been applied. Regarding the characteristics of China railway construction project, it designs four methods of operation for such application from two sides, in stages and in a single extended project, in order to provide theoretical support for asset securitization in the financing of railway projects.

关 键 词：资产证券化 铁路建设 融资 

分 类 号：F830[经济管理—金融学]