【摘要】：國內(nèi)外的會計(jì)準(zhǔn)則將租賃在初始確認(rèn)時區(qū)分為經(jīng)營租賃和融資租賃。其中，融資租賃在會計(jì)處理上要求資本化處理，承租人應(yīng)同時確認(rèn)相應(yīng)的資產(chǎn)和負(fù)債。除融資租賃以外的租賃形式都屬于經(jīng)營租賃，在會計(jì)處理上不要求資本化，，租賃資產(chǎn)和租金支付承諾，不需要在資產(chǎn)負(fù)債表中列報(bào)，是一種表外融資方式。而航空業(yè)是一個租賃使用程度十分高的行業(yè)。我國民航業(yè)經(jīng)過30年的摸索和總結(jié)，目前租賃已經(jīng)成為國內(nèi)民航企業(yè)擴(kuò)充機(jī)隊(duì)的重要工具之一。 本文以經(jīng)營租賃和融資租賃的會計(jì)處理為起點(diǎn)，介紹和比較不同準(zhǔn)則下經(jīng)營租賃和融資租賃的會計(jì)處理方式，分析對財(cái)務(wù)報(bào)表和財(cái)務(wù)指標(biāo)的影響。本文結(jié)合民航企業(yè)大量運(yùn)用經(jīng)營租賃的現(xiàn)狀，通過財(cái)務(wù)分析，揭示經(jīng)營租賃表外融資存在的問題,并提出修正經(jīng)營租賃下財(cái)務(wù)報(bào)表的方法，以幫助財(cái)務(wù)報(bào)表使用人正確認(rèn)識企業(yè)真實(shí)的財(cái)務(wù)狀況。 本文的研究表明，民航企業(yè)在經(jīng)營租賃和融資租賃之間運(yùn)用著不同的會計(jì)處理方式。作為民航企業(yè)管理層，具有動機(jī)和能力去利用經(jīng)營租賃進(jìn)行表外融資，以避免負(fù)債，改善企業(yè)自身的財(cái)務(wù)指標(biāo)。作為財(cái)務(wù)報(bào)表使用人，無論是內(nèi)部還是外部，都應(yīng)深入分析企業(yè)的經(jīng)營租賃業(yè)務(wù)現(xiàn)狀，借助修正財(cái)務(wù)報(bào)表的方法去還原更為真實(shí)的財(cái)務(wù)狀況。
[Abstract]:The accounting standards at home and abroad distinguish the lease into operating lease and financial lease when it is initially recognized. Among them, financial lease should be capitalized in accounting treatment, and lessee should recognize the corresponding assets and liabilities at the same time. All forms of leasing except financial leasing are operating leases, which do not require capitalization in accounting treatment, lease assets and rent payment commitments, and do not need to be reported in the balance sheet. It is an off-balance sheet financing method. The aviation industry is a very high degree of rental use of the industry. After 30 years of exploration and summary, leasing has become one of the important tools for civil aviation enterprises to expand their fleet. Taking the accounting treatment of operating lease and financial lease as the starting point, this paper introduces and compares the accounting treatment methods of operating lease and financial lease under different standards, and analyzes the influence on financial statements and financial indexes. Based on the present situation of civil aviation enterprises' extensive use of operating leases, this paper, through financial analysis, reveals the problems existing in off-balance-sheet financing of business leases, and puts forward a method to correct the financial statements under operating leases. In order to help the financial statement user to correctly understand the true financial situation of the enterprise. The research in this paper shows that civil aviation enterprises use different accounting methods between operating lease and financial lease. As the management of civil aviation enterprises, they have the motivation and ability to use the operating lease for off-balance-sheet financing, in order to avoid liabilities and improve the financial indicators of the enterprise itself. As the users of financial statements, both internal and external, we should deeply analyze the current situation of the business of operating and leasing, and use the method of modifying the financial statements to restore the more real financial situation.
【學(xué)位授予單位】：上海交通大學(xué)
【學(xué)位級別】：碩士
【學(xué)位授予年份】：2013
【分類號】：F560.5;F562.6

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本文編號：2190414