丹东航运集团定期租船业务的财务决策
发布时间：2018-08-22 07:12
【摘要】：为了适应不同货物及贸易对运输的需要,并且能够合理地利用船舶的运输能力,航运企业除了用自有船舶进行自营运输业务之外,还积极地开展了船舶租赁运输业务,以追求企业的最佳营运经济利益。租船业务是不定期租赁运输服务得以开展的前提和具体方式,它作为平衡调剂船舶经营人共同利益的途径之一,很早便在国际航运市场中兴起,并逐渐成为企业的主要业务之一。目前,航次租船、定期租船、光船租船和融资租船是国际航运市场中最为常见的租船方式。本文对各类租船方式进行基本的界定,并将其分为承揽运输和财产租赁两大类,在文中进行系统地分析。航次租船和定期租船属于承揽运输类,光船租船和融资租船属于财产租赁类。文章会对以上四种租船方式的概念、特征做以分析,并提出相应的财务决策。 本文参考《企业会计准则》的颁布和执行,结合航运企业运输业务的特点,对航运企业会计的财务核算在新准则标准下,制定适用于航运企业的财务决策。文中主要依据国际航运的惯例,阐述了丹东航运集团目前主要的定期租船业务的操作流程,并以集团定期租船业务为实例,系统地提出航运企业租船业务的会计处理方法,并通过简单案例对所提出方法的合理性和可操作性进行分析解读。 本文的主要问题：丹东航运集团租船业务的财务决策理论和方法。该部分结合丹东航运集团的业务详细分析了定期租船业务的财务决策,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.
【学位授予单位】：辽宁师范大学
【学位级别】：硕士
【学位授予年份】：2013
【分类号】：F275;F552.6
本文编号：2196346
[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.
【学位授予单位】：辽宁师范大学
【学位级别】：硕士
【学位授予年份】：2013
【分类号】：F275;F552.6
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