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论文编号：	12214
作者编号：	2320180559
上传时间：	2020/12/15 11:06:25
中文题目：	TJBH租赁公司飞机租赁业务问题及改进研究
英文题目：	The Research of TJBH Leasing Cooperation’s Aircraft Leasing Business Issue
指导老师：	黄福广 教授
中文关键字：	租赁 业务问题改进 飞机租赁
英文关键字：	Leasing ; The Improvement of Business Issue ; Aircraft Leasing
中文摘要：	本文的研究案例TJBH租赁公司是一家以飞机租赁业务为主的融资租赁公司，伴随着全球经济和融资租赁行业的发展，TJBH租赁公司的飞机租赁业务也逐步扩张，目前在租飞机机队规模已达到35架。然而，由于近年来经济形势遇冷以及飞机租赁市场环境的变化，TJBH租赁公司的飞机租赁业务中存在的一些问题也逐步凸显出来，其租赁规模和收入也开始呈下降趋势，如果不能尽快解决改进这些问题，公司的飞机租赁业务的发展必将受到更大的阻碍。 本文首先介绍了租赁的相关概念和理论基础，阐述了近年来租赁行业特别是飞机租赁的发展现状，并说明了市场经营环境变化对出租人、承租人和整个飞机租赁市场带来的会计处理、财务报表和业务情况等各方面的影响。然后文章运用案例分析法和对比比较法，对TJBH租赁公司的飞机租赁业务中存在的问题进行了研究和论证，发现其融资结构、业务结构和经营模式上存在一定的问题，使得公司在同行业的竞争中处于劣势，而且这些问题尚未得到重视和解决，此外，本文还揭示了TJBH租赁公司内部与飞机租赁业务配套的风险管控机制的一些缺陷和漏洞。最后，针对研究发现的问题，本文给出了相应的优化改进建议。 本文通过研究和论证发现TJBH租赁公司的飞机租赁业务存在以下问题：公司融资全部来源于银行贷款导致其融资成本较高；租赁模式上则过于依赖飞机整机租赁和经营租赁模式，这在市场环境变化下受到了很大影响，导致其飞机租赁业务发展明显受阻；风险管控机制则未能合理控制飞机租赁业务中存在的信用风险、利率风险等。对于这些问题，本文建议TJBH租赁公司应当调整融资结构，利用债券、资产证券化等方式降低融资成本，通过拓展飞机租赁多元化业务来优化租赁业务结构，并改善风险管控机制以降低目前存在的相关业务风险，使得TJBH租赁公司能够扩大飞机租赁规模，提高租赁业务收入和利润。
英文摘要：	The research case of this article TJBH Leasing Company is a financial leasing company mainly engaged in aircraft leasing business. With the development of the global economy and financial leasing industry, TJBH Leasing Company’s aircraft leasing business has gradually expanded. However, due to the bad economic situation in recent years and the changes in the aircraft leasing market environment, some issues in the aircraft leasing business of TJBH Leasing Company have gradually emerged, and its leasing scale and income have also begun to show a downward trend. If these issues cannot be solved as soon as possible, the company's aircraft leasing business will inevitably be more hindered. This article first introduces the related concepts and theoretical foundations of leasing, expounds the development status of the leasing industry in recent years, especially aircraft leasing, and explains the accounting treatment, financial statements and business conditions and other aspects. Then the article uses case analysis and comparative comparison to study and demonstrate the problems existing in the aircraft leasing business of TJBH Leasing Company, and finds that there are certain issues in its financing structure, business structure, making the company at a disadvantage in the competition, and these issues have not been paid attention to and resolved. In addition, this article also reveals some deficiencies in the risk management of TJBH Leasing Company’s aircraft leasing business. Finally, in view of the issues found in the research, this article gives corresponding optimization and improvement suggestions. Through research and demonstration, this article finds that TJBH leasing company’s aircraft leasing business has the following issues: the company’s financing mainly comes from bank loans, which leads to higher financing costs; the leasing model is too dependent on the operating leasing model, which is significantly hindered by the new accounting standard; the risk management and control mechanism has failed to reasonably control the credit risks and interest rate risks that exist in the aircraft leasing business. In response to these issues, this article suggests that TJBH leasing companies should adjust their financing structure, use bonds, asset securitization and other methods to reduce financing costs, optimize the leasing business structure by expanding diversified aircraft leasing businesses, and improve risk management and control mechanisms to reduce existing risks to enable TJBH Leasing Company to expand the scale of aircraft leasing and increase the income and profits of the aircraft leasing business.
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