浅谈质量制在哈泊废气管道中的应用.doc

浅谈质量控制在哈泊废气管道中的应用 学生姓名： 学 号： 060111400121 学 院：管理科学与工程学院 专 业： 项目管理 指导教师： 论文成绩： 内 容 摘 要 关键词：焊接质量评定 财务分析 ABSTRACT Finance leases, after decades of development, gradually become mature and become a major mode of financing in todays world. How to integrate finance lease into the process of project financing, to provide a simple and convenient form of financing for project financing, and to have a beneficial impact on the future earnings of the project, it is an important part of financial analysis of project finance leases. In china, the development of project finance leases are highly concerned by the government, whose prospects for development is obviously bright. However, as far as the current domestic economic situation and the degree of perfection of relevant laws, project finance lease is still in a suppressed state. Chinas Tax policy, compared to more developed countries` tax law and taxation mechanisms on project finance leases, where there are still quite differences, weakens the function of tax deduction of project finance lease greatly. Project finance leases are still in the promotion phase, which were showed in the financial leasing companies are less willing to finance lease projects and the conditions are strictly limited. The paper, focusing on the project finance leases, using the project net cash flow method, comparing on the borrow money to purchase equipment with finance leasing for equipment, wishes to give some help and suggestions about whether to choose a finance lease financing. KEYWORDS: project financial lease, financial analysis  目 录 一、绪论 1 （一）研究背景 1 （二）国内外文献综述 1 （三）研究方法 3 二、理论研究 3 （一）融资租赁 4 （二）直接租赁 4 （三）售后回租 5 （四）融资租赁的会计处理 6 （五）所得税的处理 6 三、算例分析 8 （一）船舶融资租赁项目案例背景 8 （二）决策分析过程 9 四、结论 17  浅谈质量控制在哈泊废气管道中的应用 一、绪论 （一）研究背景 废气是指人类在生产和生活过程中排出的有毒有害的气体。特别是化工厂、钢铁厂、制药厂以及炼焦厂和炼油厂等，排放的废气气味大，严重污染环境和影响人体健康。废气中含有污染物种类很多，其物理和化学性质非常复杂，毒性也不尽相同。燃料燃烧排出的废气中含有二氧化硫、氮氧化物（NOx）、碳氢化合物等；因工业生产所用原料和工艺不同，而排放各种不同的有害气体和固体废物，含有各种组分如重金属、盐类、放射性物质；