考虑企业所得税情形下设备租赁问题的在线策略研究-工商管理专业毕业论文.docxVIP

北京化工大学硕士学位论文的策略。通过算例分析表明：风险补偿模型能够有效地提高策略性 北京化工大学硕士学位论文 的策略。通过算例分析表明：风险补偿模型能够有效地提高策略性 能。且风险容忍度越大，当预期情况成功时，在线决策者获得的收 益补偿也越大。 (3)建立了设备在线融资租赁的确定性策略模型。针对融资租 赁方式中有无预付定金的情形，分别设计了相应的在线策略。通过 算例分析表明：在无预付定金情形中，在线策略性能随着企业所得 税税率的减小而提高；在有预付定金情形中，在线策略性能随着预 付定金的减少而提高。 关键词：经营租赁，融资租赁，风险补偿，企业所得税税率，竞争 比 万方数据 ABSTRACTRESEARCH ABSTRACT RESEARCH OF EQUIPMENT ONLINE LEASING STRATEGY CONSIDERING THE ENTERPRISE INCoME TAX ABSTRACT Equipment decisions are a part of enterprises’daily business decisions，which are closely associated with enterprise capital chain， affecting the later survival and development directly．However,due to the instability of market changes，equipment investors Can not often know that how long time they will need for the equipment，but also want to introduce advanced equipment to improve productivity and product quality,then how they make decision．Equipment investors can choose to lease it or buy it．Assuming that the needed time is short，while equipment investors choose to buy it，they have to bear a high cost；if the needed time is long，they choose to lease it，the total leasing fee maybe more than the purchase price．In the face of the situation that the needed time is uncertain，it is important to make reasonable decision． Based on the different way of lease，in this paper,we combine with the enterprise income tax rate，investigating equipment on-line rental problem by using the method of on-line algorithm and competitive analysis theory。The main tasks are as follows： (1)We design the optimal deterministic strategy of equipment online operating lease and give its competitive ratio．Numerical analysis demonstrates that the competitive ratio changes with the different enterprise income tax rate and the enterprise income tax has a significant effect on rental decision． (2)We build the risk-reward models of equipment online operating lease．Equipment investors Can choose the rental strategy based on their risk tolerance and the forecast of equipment required time．Numerical analysis