售后回租在高速公路融资中的运用分析  

Application Analysis for Leaseback in Expressway Financing

作　　者：程艳[1] 王维海 

机构地区：[1]长安大学经济与管理学院,西安市710064 [2]陕西中交榆佳高速公路有限公司,榆林市719100

出　　处：《公路》2013年第6期140-143,共4页Highway

摘　　要：高速公路属于典型的资金密集型产业,存在建设资金严重不足的问题。售后回租方式作为一种方式灵活、政策限制少的融资手段,不但能把沉淀的巨额固定资产(高速公路)提前释放,而且可以在不改变资产使用权的条件下,实现资产由流动性较差的物化资产向流动性最强的现金资产的转变,及时筹集到大额资金,用于新项目的建设或提高高速公路经营企业自身赢利能力,实现高速公路的滚动发展,融资租赁是在高速公路建设融资中的创新。Expressway belongs to the typical capital intensive industry, its construction fund is seriously short. As an agile and policy-limit less financing means, leaseback can not only release the precipitation of huge fixed assets （expressway） earlier, but also can realize the transformation of assets liquidity from poor liquidity of physicochemical assets to the most liquidity of cash assets under the condition of the right to use assets unchanged, timely raise large sum of money for new project construction or improve the profitability of expressway enterprise, and realize expressway rolling development. It is a financing innovation for expressway construction.

关 键 词：基本建设经济 融资租赁 售后回租 高速公路 

分 类 号：F283[经济管理—国民经济]