本文選題：南方航空 + 飛機融資租賃��； 參考：《東北大學》2012年碩士論文

【摘要】：飛機是航空公司的核心資產(chǎn)和主要生產(chǎn)資料,其價值一般要占到航空公司總資產(chǎn)的70%以上。因此,在飛機融資租賃的過程中,將會對航空公司生產(chǎn)經(jīng)營、財務狀況和未來風險等產(chǎn)生長期的、深遠的影響。飛機融資租賃是航空公司最為主要的飛機引進方式。這種方式特別適合航空公司資金不足的情況,為航空公司以相對較低的成本引進飛機,擴大生產(chǎn)規(guī)模,起到了很大的促進作用。但是伴隨著飛機的引進,會給航空公司帶來各種風險,這些風險一旦發(fā)生,給航空公司造成的損失相當大,因此,有必要對這些風險進行分析評價,并針對結(jié)果提出防范的策略。 本文從介紹飛機融資租賃的相關(guān)概念入手,在民航業(yè)飛機引進的特點基礎上,以南方航空公司為例,利用定量分析的方法分析飛機融資租賃過程中的各種風險,同時分析了飛機融資租賃風險防范對南航的重要作用,為其進行有關(guān)工作提供了改進措施。對南方航空公司飛機融資租賃采用的美國杠桿租賃、日本杠桿租賃、融資貸款租賃的主要模式進行了介紹,然后根據(jù)南航公司經(jīng)營狀況、財務狀況具體分析南航飛機引進的資金需求特點,針對目前南航飛機融資租賃風險防范相對薄弱的環(huán)節(jié),對其所面臨的主要風險因素進行評價分析,并有針對性地提出防范風險的措施,具有一定借鑒作用。
[Abstract]:Aircraft is the core assets and main production data of the airline, and its value generally accounts for more than 70% of the total assets of the airline. Therefore, in the process of aircraft financing leasing, it will have a long and far-reaching impact on the production and operation of the airline, the financial situation and the future risks. The introduction of aircraft is especially suitable for the lack of funds of the airline, which has played a great role in promoting the airline to introduce the aircraft at relatively low cost and expand the scale of production. However, with the introduction of the aircraft, the airline will bring all kinds of risks to the airlines. Once these risks occur, the airline will cause the airline. The loss is quite large. Therefore, it is necessary to analyze and evaluate these risks, and put forward preventive strategies for the results.
On the basis of the introduction of the concept of aircraft financing lease, based on the characteristics of the introduction of civil aviation aircraft, this paper takes the Southern Airlines as an example to analyze the various risks in the process of aircraft financing lease by means of quantitative analysis. At the same time, it analyses the important role of the risk prevention of aircraft financing lease to the South Airlines, and carries out some relevant work for it. For the improvement measures, the main models of the leveraged lease, leveraged lease in the United States, the Japanese leveraged lease and the financing loan lease are introduced. Then, according to the operation status of the South Airlines Company, the financial situation is analyzed in detail, and the financing lease risks of the present Southern Airlines aircraft are analyzed. To prevent the relatively weak link, to evaluate and analyze the main risk factors which it faces, and to put forward the measures to prevent the risk, which is of certain reference.

【學位授予單位】：東北大學
【學位級別】：碩士
【學位授予年份】：2012
【分類號】：F562.6;F560.68

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本文編號：1849503