租赁会计在民航企业中的应用研究
发布时间：2018-08-18 19:13
【摘要】：国内外的会计准则将租赁在初始确认时区分为经营租赁和融资租赁。其中，融资租赁在会计处理上要求资本化处理，承租人应同时确认相应的资产和负债。除融资租赁以外的租赁形式都属于经营租赁，在会计处理上不要求资本化，，租赁资产和租金支付承诺，不需要在资产负债表中列报，是一种表外融资方式。而航空业是一个租赁使用程度十分高的行业。我国民航业经过30年的摸索和总结，目前租赁已经成为国内民航企业扩充机队的重要工具之一。 本文以经营租赁和融资租赁的会计处理为起点，介绍和比较不同准则下经营租赁和融资租赁的会计处理方式，分析对财务报表和财务指标的影响。本文结合民航企业大量运用经营租赁的现状，通过财务分析，揭示经营租赁表外融资存在的问题,并提出修正经营租赁下财务报表的方法，以帮助财务报表使用人正确认识企业真实的财务状况。 本文的研究表明，民航企业在经营租赁和融资租赁之间运用着不同的会计处理方式。作为民航企业管理层，具有动机和能力去利用经营租赁进行表外融资，以避免负债，改善企业自身的财务指标。作为财务报表使用人，无论是内部还是外部，都应深入分析企业的经营租赁业务现状，借助修正财务报表的方法去还原更为真实的财务状况。
[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.
【学位授予单位】：上海交通大学
【学位级别】：硕士
【学位授予年份】：2013
【分类号】：F560.5;F562.6
本文编号：2190414
[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.
【学位授予单位】：上海交通大学
【学位级别】：硕士
【学位授予年份】：2013
【分类号】：F560.5;F562.6
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本文编号：2190414
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