【摘要】：為了適應(yīng)不同貨物及貿(mào)易對運輸?shù)男枰?并且能夠合理地利用船舶的運輸能力,航運企業(yè)除了用自有船舶進(jìn)行自營運輸業(yè)務(wù)之外,還積極地開展了船舶租賃運輸業(yè)務(wù),以追求企業(yè)的最佳營運經(jīng)濟(jì)利益。租船業(yè)務(wù)是不定期租賃運輸服務(wù)得以開展的前提和具體方式,它作為平衡調(diào)劑船舶經(jīng)營人共同利益的途徑之一,很早便在國際航運市場中興起,并逐漸成為企業(yè)的主要業(yè)務(wù)之一。目前,航次租船、定期租船、光船租船和融資租船是國際航運市場中最為常見的租船方式。本文對各類租船方式進(jìn)行基本的界定,并將其分為承攬運輸和財產(chǎn)租賃兩大類,在文中進(jìn)行系統(tǒng)地分析。航次租船和定期租船屬于承攬運輸類,光船租船和融資租船屬于財產(chǎn)租賃類。文章會對以上四種租船方式的概念、特征做以分析,并提出相應(yīng)的財務(wù)決策。 本文參考《企業(yè)會計準(zhǔn)則》的頒布和執(zhí)行,結(jié)合航運企業(yè)運輸業(yè)務(wù)的特點,對航運企業(yè)會計的財務(wù)核算在新準(zhǔn)則標(biāo)準(zhǔn)下,制定適用于航運企業(yè)的財務(wù)決策。文中主要依據(jù)國際航運的慣例,闡述了丹東航運集團(tuán)目前主要的定期租船業(yè)務(wù)的操作流程,并以集團(tuán)定期租船業(yè)務(wù)為實例,系統(tǒng)地提出航運企業(yè)租船業(yè)務(wù)的會計處理方法,并通過簡單案例對所提出方法的合理性和可操作性進(jìn)行分析解讀。 本文的主要問題：丹東航運集團(tuán)租船業(yè)務(wù)的財務(wù)決策理論和方法。該部分結(jié)合丹東航運集團(tuán)的業(yè)務(wù)詳細(xì)分析了定期租船業(yè)務(wù)的財務(wù)決策,并建立模型。
[Abstract]:In order to meet the needs of different goods and trade, and to make reasonable use of the shipping capacity, shipping enterprises not only use their own ships to carry out their own transport business, but also actively carry out the business of shipping charter transportation. In order to pursue the best operating economic interests of the enterprise. Charter business is the premise and specific way to carry out the indefinite charter transportation service. As one of the ways to balance the common interests of the ship operators, it has been rising in the international shipping market for a long time. And gradually become one of the main business enterprises. At present, voyage chartering, regular chartering, bareboat chartering and financing chartering are the most common chartering methods in the international shipping market. This paper defines all kinds of chartering methods, and divides them into two categories: contract transportation and property lease, and makes a systematic analysis in this paper. Voyage charters and time charters belong to the category of contract transportation, bareboat charters and financing charters belong to the category of property leases. This paper analyzes the concept and characteristics of the four chartering methods and puts forward the corresponding financial decisions. This paper refers to the promulgation and implementation of the Accounting Standards for Enterprises and combines the characteristics of shipping business with the financial accounting of shipping enterprises under the new standard to make financial decisions applicable to shipping enterprises. According to the practice of international shipping, this paper expounds the operation flow of Dandong Shipping Group's main time chartering business, and systematically puts forward the accounting treatment method of shipping enterprise's charter business, taking the group's term charter business as an example. The rationality and maneuverability of the proposed method are analyzed and interpreted by a simple case. The main problem of this paper: Dandong shipping group charter business financial decision theory and method. Combined with Dandong Shipping Group's business, this part analyzes the financial decision of time chartering business in detail, and establishes the model.
【學(xué)位授予單位】：遼寧師范大學(xué)
【學(xué)位級別】：碩士
【學(xué)位授予年份】：2013
【分類號】：F275;F552.6

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本文編號：2196346