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本文结合“一带一路”和自贸区建设等重大国家战略对港口企业发展和建设提出的要求,论证了资产证券化在港口融资租赁业、应收账款和港口建设融资中应用的可行性,从理论角度对外部会计和法律环境加以探讨和分析,在此基础上按照证券化基础资产的分类设计了实务操作方案。
Based on the requirements of the development and construction of the port enterprises, such as the “One Belt and One Road” and the construction of the free trade zone, this paper demonstrates the feasibility of the application of asset securitization in the financing of the port, the accounts receivable and the port construction financing From the theoretical point of view, this paper explores and analyzes the external accounting and legal environment. On this basis, it designs practical operational plans according to the classification of the underlying assets of securitization.