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  本文關(guān)鍵詞：我國飛機(jī)租賃業(yè)的發(fā)展研究　出處：《天津師范大學(xué)》2013年碩士論文　論文類型：學(xué)位論文

  更多相關(guān)文章： 融資租賃 飛機(jī)租賃 租賃滲透率 促進(jìn)措施

【摘要】：融資租賃作為一種可以與銀行信貸、股票、債券、信托等相提并論的一種融資方式,自其產(chǎn)生以來便在促進(jìn)產(chǎn)業(yè)資本形成和實體經(jīng)濟(jì)發(fā)展方便起著不可小覷的作用,而這一點在西方發(fā)達(dá)國家尤其可見。在我國,由于歷史的原因,曾經(jīng)一度國家通過各種措施限制了融資租賃業(yè)的發(fā)展,致使我國的租賃滲透率遠(yuǎn)遠(yuǎn)低于發(fā)達(dá)國家,甚至發(fā)展水平相近的一些發(fā)展中國家。 飛機(jī)租賃作為融資租賃業(yè)中重要的一個分支,在連接航空公司、飛機(jī)制造商及飛機(jī)租賃商三方中扮演了重要角色,對世界航空業(yè)的發(fā)展起到了關(guān)鍵作用。近些年來隨著我國把發(fā)展民用航空業(yè)提升到戰(zhàn)略性的高度,中央政府以及地方政府對該行業(yè)重要性的認(rèn)識不斷加深。先后出臺了一系列包括法律、稅收、海關(guān)監(jiān)管以及外債指標(biāo)安排等方面的促進(jìn)措施。但畢竟我國在這些方面起步較晚,并且改革總需要一個過程,從來都不應(yīng)該要求一步到位,所以在很多方面跟發(fā)達(dá)國家相比仍存在差距。 本文通過分析我國飛機(jī)租賃業(yè)的發(fā)展現(xiàn)狀,結(jié)合國際較具權(quán)威性的研究理論——租賃發(fā)展周期理論和四大支柱學(xué)說。指出目前我國正處于租賃業(yè)發(fā)展的創(chuàng)新性的融資租賃階段,在融資環(huán)境、稅收制度、法律體系、企業(yè)自身發(fā)展?fàn)顩r以及人才支持等幾個方面均存在諸多可供改進(jìn)之處。最后,參考國外飛機(jī)租賃業(yè)發(fā)展較為成熟的幾個國家的經(jīng)驗做法,分別在融資環(huán)境、稅收優(yōu)惠、法律體系建設(shè)、境內(nèi)與境外企業(yè)間的合作、租賃業(yè)信用保險制度的建立、飛機(jī)購買資質(zhì)審核以及相關(guān)復(fù)合型人才的培養(yǎng)幾個方面提出具有實踐意義的改進(jìn)措施。
[Abstract]:As a financing lease and bank credit, stock, bond, as a means of financing such as trust, since its formation in promoting capital formation and development of the real economy has play an important role, and this point is especially visible in the western developed countries. In our country, due to historical reasons. Once the development of the state through various measures to limit the financing lease, the lease penetration in China is far lower than developed countries, even some developing countries with similar levels of development.
Aircraft leasing as an important branch of finance leasing, in connection with the airlines, aircraft manufacturers and has played an important role in the three party aircraft leasing business, the development of the world aviation industry has played a key role. In recent years, along with our country to enhance the development of civil aviation industry to a strategic height, the central government and local the understanding of the importance of the industry continues to deepen. Has issued a series of legal, tax, customs and foreign debt quota arrangements and other aspects of promoting measures. But after all this aspect in our country started late, and the reform needs a process, never should be required in one step, so compared with the developed in many countries there are still gaps.
This paper analyzes the current development of China's aircraft leasing industry, based on the theory of international more authoritative leasing development cycle theory and four pillar theory. It is pointed out that China is currently in the innovative development of the leasing industry leasing stage, the financing environment, tax system, legal system, many for improvement there are enterprises of their own development and personnel support and other aspects. Finally, the experience of several countries with reference to foreign aircraft leasing industry development more mature, in the financing environment, preferential tax, legal system construction, the domestic and overseas cooperation between enterprises, establish the credit insurance system of the leasing industry, put forward the measures of improvement has practical significance. How to develop the aircraft purchase qualification and related compound talents.

【學(xué)位授予單位】：天津師范大學(xué)
【學(xué)位級別】：碩士
【學(xué)位授予年份】：2013
【分類號】：F832.49

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本文編號：1420241