我国飞机租赁业的发展研究

发布时间：2018-01-13 19:29

本文关键词：我国飞机租赁业的发展研究　出处：《天津师范大学》2013年硕士论文　论文类型：学位论文

【摘要】：融资租赁作为一种可以与银行信贷、股票、债券、信托等相提并论的一种融资方式,自其产生以来便在促进产业资本形成和实体经济发展方便起着不可小觑的作用,而这一点在西方发达国家尤其可见。在我国,由于历史的原因,曾经一度国家通过各种措施限制了融资租赁业的发展,致使我国的租赁渗透率远远低于发达国家,甚至发展水平相近的一些发展中国家。飞机租赁作为融资租赁业中重要的一个分支,在连接航空公司、飞机制造商及飞机租赁商三方中扮演了重要角色,对世界航空业的发展起到了关键作用。近些年来随着我国把发展民用航空业提升到战略性的高度,中央政府以及地方政府对该行业重要性的认识不断加深。先后出台了一系列包括法律、税收、海关监管以及外债指标安排等方面的促进措施。但毕竟我国在这些方面起步较晚,并且改革总需要一个过程,从来都不应该要求一步到位,所以在很多方面跟发达国家相比仍存在差距。本文通过分析我国飞机租赁业的发展现状,结合国际较具权威性的研究理论——租赁发展周期理论和四大支柱学说。指出目前我国正处于租赁业发展的创新性的融资租赁阶段,在融资环境、税收制度、法律体系、企业自身发展状况以及人才支持等几个方面均存在诸多可供改进之处。最后,参考国外飞机租赁业发展较为成熟的几个国家的经验做法,分别在融资环境、税收优惠、法律体系建设、境内与境外企业间的合作、租赁业信用保险制度的建立、飞机购买资质审核以及相关复合型人才的培养几个方面提出具有实践意义的改进措施。
[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.

【学位授予单位】：天津师范大学
【学位级别】：硕士
【学位授予年份】：2013
【分类号】：F832.49

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